https://www.taxtmi.com/highlights?id=20856 Challenge to the show cause notice invoking extended period of limitation - The Commissioner has not properly and independently applied his mind to the question of whether the conditions for invoking the extended period of limitation existed, but has acted mechanically, swayed by the report of the CERA team, which in itself appears to be illegal and unsustainable. - HC en-us Mon, 01 Dec 2014 16:27:57 +0530 Mon, 01 Dec 2014 16:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20856 Challenge to the show cause notice invoking extended period of limitation - The Commissioner has not properly and independently applied his mind to the question of whether the conditions for invoking the extended period of limitation existed, but has acted mechanically, swayed by the report of the CERA team, which in itself appears to be illegal and unsustainable. - HC Highlights Service Tax Mon, 01 Dec 2014 16:27:57 +0530 https://www.taxtmi.com/highlights?id=20856