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Informative

No Evidence Of Wilful Misstatement In SCN To Invoke Extended Limitation: CESTAT Set Aside Rs 4.84 Lakh Duty Demand

Update / Judgement Date

24 Oct 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

This piece reports how CESTAT held that invoking the extended period of limitation under service tax provisions requires positive proof of fraud, collusion, wilful mis-statement or intent to evade; in the absence of such findings the Tribunal set aside a ~Rs 4.84 lakh demand. The article highlights the legal principle that mere default or delay does not justify extended period invocation.