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 ... Summary
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.
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