https://www.taxtmi.com/article/detailed?id=6735 Amendment extends the normal show cause notice limitation period measured from the relevant date, which may increase cases initiated within the normal window and thus affect eligibility for penalty waivers; however, the change risks encouraging administrative delay and rendering the normal period redundant due to a narrow gap with extended limitation. The author urges shorter normal limitation in light of e filing and unified taxation, while a respondent highlights inconsistent time limits across tax regimes and calls for prescribed decision timeframes and enhanced annual return disclosures to reduce litigation pendency. en-us Wed, 09 Mar 2016 11:15:32 +0530 Wed, 09 Mar 2016 11:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6735 Amendment extends the normal show cause notice limitation period measured from the relevant date, which may increase cases initiated within the normal window and thus affect eligibility for penalty waivers; however, the change risks encouraging administrative delay and rendering the normal period redundant due to a narrow gap with extended limitation. The author urges shorter normal limitation in light of e filing and unified taxation, while a respondent highlights inconsistent time limits across tax regimes and calls for prescribed decision timeframes and enhanced annual return disclosures to reduce litigation pendency. Articles Central Excise Wed, 09 Mar 2016 11:15:32 +0530 https://www.taxtmi.com/article/detailed?id=6735