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of <h1>Ministry of Finance: SCNs Must Clearly State Grounds for Extended Demand Periods Per Supreme Court Guidelines.</h1> The circular from the Ministry of Finance emphasizes that Show Cause Notices (SCNs) must clearly state the grounds for invoking an extended period of demand, as per Supreme Court guidelines. The Board has noted that some SCNs are deemed time-barred due to lack of substantiation for claims of suppression or misstatement. It mandates that SCNs for extended periods be issued by the Commissioner and stresses that delays in issuing SCNs should not be covered up without proper justification. The responsibility for such delays should be assigned to the concerned officers, with actions taken and reports sent to higher authorities.
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