TaxTMI 
TaxTMI 
- What should be the last date for the issuance of SCN incase department gets information Department again written letter to seek the same information on 16.12.2001 for invoking the time limitation and principal resubmitted the information on 28.02.2011.
- Whether the time limitation shall be treated to be extended with this action of the department for getting the information again?
- Would this action of the department shall be treated justified or malafide.
Requirement We want some Judgment of Tribunal on these above mentioned issues.
25 Mar 2015 
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Limitation period in service tax: renewed information requests can extend SCN time if nondisclosure is discovered.
The document explains that normal limitation rules govern issuance of show cause notices but a department may invoke an extended period of limitation where nondisclosure is later discovered; if a taxpayer previously disclosed information and holds a dated departmental acknowledgement, issuing an SCN many years later is argued to be impermissible and unlikely to survive appellate scrutiny. (AI Summary)
The document explains that normal limitation rules govern issuance of show cause notices but a department may invoke an extended period of limitation where nondisclosure is later discovered; if a taxpayer previously disclosed information and holds a dated departmental acknowledgement, issuing an SCN many years later is argued to be impermissible and unlikely to survive appellate scrutiny. (AI Summary)