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Service Tax Demand Quashed as Form 26AS Alone Cannot Establish Tax Liability
Case Law Details
- Case Name
- Technocom Vs Union of India (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Technocom Vs Union of India (Gauhati High Court)
The writ petition was filed by a partnership firm engaged in executing railway contracts that challenged an Order-in-Original dated 28.06.2022 confirming a service tax demand of ₹9.37 crore, along with interest and an equal amount of penalty, for the financial year 2016-17. The demand was based on allegations that the petitioner had suppressed the taxable value of services by reporting substantially lower figures in its ST-3 returns compared to receipts reflected in Form 26AS obtained from the Income Tax Department.
The petitioner contended th...
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