Retrospective limitation extension permits issuance of show-cause notices covering extended prior periods under amended excise provision. The amended excise limitation provision operates retrospectively, so that when jurisdiction is invoked a show-cause notice may cover the full extended assessment period preceding the notice; relying on a Supreme Court precedent and legal advice, administrative guidance was modified to permit issuance of such notices under the amended provision.
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.
Retrospective limitation extension permits issuance of show-cause notices covering extended prior periods under amended excise provision.
The amended excise limitation provision operates retrospectively, so that when jurisdiction is invoked a show-cause notice may cover the full extended assessment period preceding the notice; relying on a Supreme Court precedent and legal advice, administrative guidance was modified to permit issuance of such notices under the amended provision.
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