No suppression as entire facts known to department while issuing first notice: Karnataka HC

Principal Commissioner of Central Tax Vs Adarsh Developers (Karnataka High Court)

Karnataka High Court held that department was aware about the facts while issuing first show cause notice. Hence, no suppression can be held against the appellant and invoked while raising demand for subsequent period. Accordingly, allegation of suppression of facts not sustained.

Facts-

The respondent – Assessee was issued with a show cause notice dated 19.10.2012 by the Office Of Commissioner Of Service Tax requiring the Assessee to furnish balance sheets for th

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