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2022 (4) TMI 644 - HC - VAT and Sales TaxMaintainability of petition - best judgement assessment - suppression of facts or not - time limitation - periods October 2015 to June 2017 - HELD THAT:- The statutory authority has found in Ext.P2 that the assessee had deliberately concealed the fact of payment of freight taxable at their end and concluded that there was an intent to evade service tax and hence the extended period of limitation can be invoked. The consideration in the impugned order of assessment is a mixed question of law and fact and can be revisited only by an appreciation of the various disputed facts. Section 73 provides for a time limit of thirty months to serve notice when there is a short levy or otherwise of service tax. This period will not apply if, there is fraud, collusion, wilful misstatement, suppression of facts, in which case the period will extend to five years. In the impugned order, the assessing officer had concluded that there was suppression and hence the period of thirty months will not apply. In the light of the disputed questions of fact, which are clearly evident from the impugned order of assessment, this is not a fit case to interfere in exercise under Article 226 of the Constitution of India. The writ petition is liable to be dismissed. The writ petition is dismissed.
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