Mere omission to fulfill tax liability not amounts to fraud or misrepresentation

Advertisement Commissioner of Central Tax GST Vs Team HR Services Ltd. (Delhi High Court) The mere advertence to the possibility of service tax – without any material or evidence – or even a finding that such service tax had been collected by the assessee during the past, cannot per se amount to a conclusion that it had practiced fraud or misrepresentation. It has been repeatedly emphasized by the Supreme Court in Uniworth Textiles Ltd. v. Commissioner of Central Excise, 2012 (9) SCC 753, Pushpam Pharmaceuticals Co. v. Commissioner of CE, 1995 Supp. (3) SCC 462, and Commissioner of Cent...