Extended Limitation cannot be extended if SCN silent about Fraud or Misstatement

Commissioner of Service Tax Vs Naresh Kumar And Company Private Limited And Others (Calcutta High Court)

The Calcutta High Court dealt with a case involving Naresh Kumar & Co. Pvt. Ltd., where the Commissioner of Service Tax issued a show-cause notice demanding over ₹1 crore in service tax for the years 2004-2005. The case primarily centered around whether the extended limitation period under Section 73(1) of the Finance Act, 1994 could be invoked, which allows tax demands beyond the standard one-year period if fraud or willful misstatement is suspected. The respondent argued

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