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          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.

          <h1>Limitation on show-cause notices: SCN may be issued at any time but adjudication must occur within statutory limitation periods.</h1> 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.

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