https://www.taxtmi.com/article/detailed?id=8477 The Finance Act, 2016's extension of limitation periods for issuing show cause notices is presumptively prospective and, lacking express retrospective language or clear legislative intent, cannot revive demands which had become time barred under the earlier law; procedural amendments will not be construed to impair vested rights or open up barred liability where doing so would offend the presumption of prospectivity and the doctrine of fairness. en-us Fri, 26 Apr 2019 07:53:13 +0530 Mon, 10 Jun 2019 12:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8477 The Finance Act, 2016's extension of limitation periods for issuing show cause notices is presumptively prospective and, lacking express retrospective language or clear legislative intent, cannot revive demands which had become time barred under the earlier law; procedural amendments will not be construed to impair vested rights or open up barred liability where doing so would offend the presumption of prospectivity and the doctrine of fairness. Articles Service Tax Fri, 26 Apr 2019 07:53:13 +0530 https://www.taxtmi.com/article/detailed?id=8477