https://www.taxtmi.com/forum/issue?id=105924 Limitation for issuing show cause notices is measured from the relevant date set out in the statute (for example, date of filing of return, last date for filing where none filed, date of payment, date of adjustment after provisional assessment, or date of erroneous refund). The statutory amendment extending the initial period takes effect from its commencement date; allegations of fraud, collusion, willful misstatement, suppression of facts or contravention trigger a longer multi year limitation for demand. en-us Thu, 25 Jul 2013 13:10:47 +0530 Thu, 23 Jan 2025 15:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105924 Limitation for issuing show cause notices is measured from the relevant date set out in the statute (for example, date of filing of return, last date for filing where none filed, date of payment, date of adjustment after provisional assessment, or date of erroneous refund). The statutory amendment extending the initial period takes effect from its commencement date; allegations of fraud, collusion, willful misstatement, suppression of facts or contravention trigger a longer multi year limitation for demand. Discussion-Forum Service Tax Thu, 25 Jul 2013 13:10:47 +0530 https://www.taxtmi.com/forum/issue?id=105924