Limitation on show-cause notices: SCN may be issued at any time but adjudication must occur within statutory limitation periods. There is no absolute bar on issuing a show-cause notice; issuance and adjudication must, however, be completed within the applicable statutory limitation periods measured from the relevant date - a shorter period for the first category of cases and a longer period for the second category.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Limitation on show-cause notices: SCN may be issued at any time but adjudication must occur within statutory limitation periods.
There is no absolute bar on issuing a show-cause notice; issuance and adjudication must, however, be completed within the applicable statutory limitation periods measured from the relevant date - a shorter period for the first category of cases and a longer period for the second category.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.