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    <title>Demand - Show cause notice to be issued to EOUs/EPZ/EHTP/STP units on receipt of audit objection</title>
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    <description>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.</description>
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      <description>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.</description>
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