Extended Limitation Can't Be Invoked If No 'Omission' & Suppression Of Material Facts' To Evade Tax : Calcutta HC

The Calcutta High Court ruled that extended limitation for tax recovery cannot be invoked without clear evidence of omission or suppression of facts with intent to evade tax. The case involved G.S. Atwal & Co., a mining contractor, where the court observed that activities integral to mining were not subject to service tax before June 1, 2007. The Department's attempt to impose tax by artificially categorizing services was rejected. The court emphasized that all necessary details were disclosed by the assessee, negating claims of suppression.