Show-cause notice must be issued on audit objections to prevent time-bar even if legal interpretation remains unsettled. Issuance of Demand Cum Show Cause notices is mandatory on receipt of audit objections against EOU/EPZ/EHTP/STP units; prior guidance to await Board examination of interpretative issues does not excuse delay. Notices must be issued promptly even when the matter involves interpretation of provisions or exemption scope, to prevent demands becoming time barred, and field formations must be instructed to comply strictly.
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.
Show-cause notice must be issued on audit objections to prevent time-bar even if legal interpretation remains unsettled.
Issuance of Demand Cum Show Cause notices is mandatory on receipt of audit objections against EOU/EPZ/EHTP/STP units; prior guidance to await Board examination of interpretative issues does not excuse delay. Notices must be issued promptly even when the matter involves interpretation of provisions or exemption scope, to prevent demands becoming time barred, and field formations must be instructed to comply strictly.
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