SCN cannot be issued Notice under Proviso to Section 73(1) of Finance Act if no Suppression of Facts

Haridwar Roorkee Development Authority Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi)

It is observed that demand in question pertains to the period 2012-13 and 2013-14. The show cause notice is given in April 2018 i.e. much beyond the period of normal limitation. The extended period can only be invoked in terms of proviso to Section 73 (1) of Finance Act, 1994 i.e. only in the cases where ingredients of fraud, collusion, willful mis-statement, suppression of facts etc. with an intent to evade tax are present

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