Judgement

The Gauhati High Court quashed the service tax demand of Rs 26.57 lakh against M/s Mahesh Kumar Chanani, holding that the show cause notice dated 11.04.2022 was time-barred under Section 73(1) of the Finance Act, 1994.

Guwahati High Court Quashes Time-Barred Service Tax Demand

High Court quashes time-barred Service Tax notice; no evidence of suppression or fraud found.

Extended Limitation Cannot Apply Without Evidence: High Court

Extended Limitation Cannot Apply Without Evidence : High Court

The Gauhati High Court dismissed the Commissioner's appeal against an assessee, ruling it non-maintainable because, after discarding a time-barred demand for 2014-2015, the remaining tax claim fell just below the Rs. 2 crore threshold required for High Court litigation.

High Court: Multi-Year Service Tax Demands Cannot Be Clubbed to Cross Rs. 2 Crore Appeal Threshold

The court holds the extended limitation invalid without evidence of intent to evade tax.

HC Quashes Service Tax Demand; Extended Limitation Needs Proof of Suppression

High Court Strikes Down Service Tax Order; Holds Form 26AS as Proof of Transparency Against "Suppression" Charges

Gauhati High Court Quashes Service Tax Demand Based on Form 26AS, Healthcare Services Exempt

Somil Kumar Mittal was issued a service tax demand for 2015–16 based solely on income tax records and Form 26AS, without any independent inquiry. The order was passed ex-parte, denying him an opportunity to present his case and claim exemption.

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Guwahati High Court Quashes Time-Barred Service Tax Demand

Extended Limitation Cannot Apply Without Evidence : High Court

High Court: Multi-Year Service Tax Demands Cannot Be Clubbed to Cross Rs. 2 Crore Appeal Threshold

HC Quashes Service Tax Demand; Extended Limitation Needs Proof of Suppression

Gauhati High Court Quashes Service Tax Demand Based on Form 26AS, Healthcare Services Exempt

Court Quashes Service Tax Demand Raised Solely on Income Tax Data Without Hearing the Assessee