investigation is barred by
limitation. In the absence of suppression, misstatement, or intent to evade, the
invocation of the extended limitation period was unjustified ... Finance Act, 1994 for
non-payment of service tax on account of misstatement / suppression of facts and
contravention of provisions of the Finance
availed or utilised for any reason other than
fraud or any willful-misstatement or suppression of
facts.-
(1) Where it appears to the proper officer ... reason, other than the reason of fraud or any wilful-
misstatement or suppression of facts to evade tax, he shall
serve notice on the person
have been done by way of fraud or that there
was wilful misstatement or suppression of facts to evade tax.
b) Section ... credit wrongly
availed or utilized by reason of fraud or any wilful-
misstatement or suppression of facts.-- (1) Where it
appears to the proper officer
have been done by way of fraud or that there
was wilful misstatement or suppression of facts to evade tax.
b) Section ... credit wrongly
availed or utilized by reason of fraud or any wilful-
misstatement or suppression of facts.-- (1) Where it
appears to the proper officer
fails to lay in
place any clear allegations of collusion, misstatement or wilful
suppression of facts. It rather rests on the allegation that the sanction ... from the extract which
appears below, only baldly alleges that the petitioner misstated and
suppressed facts leading to the passing of the order
below:
"45. Policy not be called in question on ground of misstatement after three years. --(1) No policy of life insurance shall be called ... ground of fraud if the insured can prove that the misstatement of or suppression of a material fact was true to the best
short paid or erroneously
refunded because of either fraud, collusion, willful
misstatement, suppression of fact or contravention
of any provision or rules. This Court ... licence which is not due to any fraud, collusion or
willful misstatement or suppression of fact or
contravention of any provision is not sufficient
input tax
credit must have been by reason of fraud, any wilful misstatement or
suppression of facts to evade tax.
5.Sub-section ... been wrongly availed or utilized by reason of fraud, or any
willful misstatement or suppression of facts to evade tax, he shall
serve notice
13397/2024 JUDGMENT DATED: 17/07/2025
undefined
or any willful misstatement or suppression on
part of the petitioner.
5.9. The petitioner has amended ... petitioner submitted that
there is no fraud or any willful misstatement
or suppression part of the petitioner as the
petitioner, from
levy, etc. is 'by
reason of fraud, collusion or any wilful
misstatement or suppression of facts or
contravention of any of the provisions ... evade duty is built into
these very words. So far as misstatement or
suppression of facts are concerned, they are
clearly qualified by the word
