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2022 (8) TMI 1103 - CESTAT NEW DELHIMaintainability of appeal - time limitation - whether the show cause notice has been rightly issued invoking the extended period of limitation? - HELD THAT:- The show cause notice has been issued in a mechanical way without referring to the records by the Department. When the show cause notice was issued in the year 2019, the ST returns, which were filed in November 14 and July 15, were available on the record of the Revenue. But it is alleged in the show cause notice that appellant have failed to file the returns - the appellant had filed reply to show cause notice along with copy of the ST- 3 returns. There is total failure on the part of the assessing officer to consider the reply filed as well as the documents annexed therewith, being the copy of ST 3 returns - in spite of the assessee being a registered assessee, the Assessing Officer has failed to look into the records and refer to the copy of returns already filed. The extended period of limitation is not invokable, as there is no failure on the part of the appellant to discloses taxable turnover and depositing the admitted taxes - it is observed that there is likely to be some difference in the turnover as per the ST 3 returns, as the same is on accrual basis as compared to the turnover reflected in the Form-26 AS. (as per income tax records) because this is as per receipt basis. The appellant are directed to file reconciliation statement before the Adjudicating Authority reconciling the turnover as per the ST 3 return and as per Form 26 A.S., for the purpose of appraisal. If any tax is found payable by the appellant, they shall deposit the same as per Rules - appeal allowed.
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