Gauhati High Court Holds Extended Limitation for Service Tax Demand Invalid Without Specific Findings of Willful Suppression or Fraud
The Gauhati High Court has set aside a service tax demand and penalty imposed under the extended limitation period, ruling that revenue authorities must record specific findings of willful suppression, fraud, or similar grounds before invoking extended limitation under Section 73(1) of the Finance Act, 1994. The Court also clarified that writ jurisdiction may be exercised despite alternative remedies where jurisdictional errors are evident.
