https://www.taxtmi.com/caselaws?id=349026 The Supreme Court held that the Additional Commissioner lacked jurisdiction to issue a show-cause notice under Clause 8 of the Amnesty Scheme. Despite the expiration of the limitation period, the court allowed the Revenue to issue a fresh notice due to the Assessee's delayed challenge on the jurisdictional issue. The High Court's decision was set aside, and the Revenue was granted the opportunity to proceed with a new notice if deemed necessary. en-us Wed, 04 Oct 2017 00:00:00 +0530 Fri, 31 Aug 2018 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349026 The Supreme Court held that the Additional Commissioner lacked jurisdiction to issue a show-cause notice under Clause 8 of the Amnesty Scheme. Despite the expiration of the limitation period, the court allowed the Revenue to issue a fresh notice due to the Assessee's delayed challenge on the jurisdictional issue. The High Court's decision was set aside, and the Revenue was granted the opportunity to proceed with a new notice if deemed necessary. Case-Laws VAT and Sales Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349026