limitation is illegal as there was
no suppression, fraud, collusion or willful misstatement or
suppression of facts or contravention of any of the provisions ... refunded by reasons of -
(a) Fraud; or
(b) Collusion; or
(c) Willful misstatement; or
(d) Suppression of facts; or
(e) Contravention
availed or utilized for any
reason other than fraud or any willful
misstatement or suppression of fact.
5.2. It was submitted that Section ... 2025 JUDGMENT DATED: 10/07/2025
undefined
any fraud or any willful misstatement or
suppression of facts. It was, therefore,
submitted that the respondent authority
reference to any evidence that
7
there had been willful suppression or willful misstatement of facts bringing the
case of the revenue within proviso ... paid or erroneously
refunded by reason of fraud, collusion or any willful
misstatement or suppression of facts or contravention of any of
the provisions
paid or erroneously refunded by reason of fraud,
collusion or any willful misstatement or suppression of
facts, or contravention of any of the provisions ... paid or erroneously refunded by reason of fraud,
collusion or any willful misstatement or suppression of
facts, or contravention of any of the provisions
read as five years only in some
specific circumstances, viz. collusion, willful misstatement or
suppression of facts. Since the said show-cause notice was issued ... qualified by the word "willful". The word
"willful" preceding the words "misstatement or suppression of facts"
clearly spells
matter does not really merit invocation of
suppression of facts, willful misstatement, etc., the
superfluous words may be got deleted from the
subject Show Cause ... then stood, whenever it was alleged
that there was fraud, collusion, willful misstatement or suppression of
facts, the show-cause-notices could only be issued
contain any foundational facts, such as
allegations of fraud or willful misstatement or suppression of facts to evade
tax which are sine ... availed the input tax credit by reason of fraud or any willful
misstatement or suppression of facts to evade tax or not paid or short
case, Registration has been
obtained by means of fraud, willful misstatement or suppression
of facts.)
(ii) MANMISH TRADERS PRIVATE LIMITED GST NO
2411GCM6660D2ZL (Cancelled ... case, Registration has been
obtained by means of fraud, willful misstatement or suppression
of facts.) This has reference to your reply dated 17.12.2021 in
response
misclassify them and evade custom duty, but
the petitioners have willfully misstated the facts to the
department by wrongly classifying the subject goods under ... Customs
Authorities had been induced to clear the cameras by willful
misstatement and suppression of facts about the cameras.
While the decision to clear
limitation is illegal as there was
no suppression, fraud, collusion or willful misstatement or
suppression of facts or contravention of any of the provisions ... refunded by reasons of -
(a) Fraud; or
(b) Collusion; or
(c) Willful misstatement; or
(d) Suppression of facts; or
(e) Contravention
