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2023 (8) TMI 256 - MADRAS HIGH COURTExtended period of limitation - suppression of facts or not - SCN was beyond the period of limitation under Section 73 of the Finance Act, 1994 or not - HELD THAT:- The question of limitation is not just a question of law but a mixed question of fact and law. Admittedly, in this case, the petitioner has not been filed the returns as is contemplated under Rule 7 of the Service Tax Rules, 1994. Therefore, it is not open for the petitioner to allege that the Department is not entitled to invoke proviso to Section 73 of the Finance Act, 1994, as there is a suppression of facts. Therefore, there is no case made out for interfering with the impugned Order-in-Original No.2/23(ST) dated 31.01.2023 passed by the respondent based on a Show Cause Notice dated 26.04.2021 invoking extended period of limitation under Section 73 of the Finance Act, 1994 - Petition dismissed.
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