https://www.taxtmi.com/highlights?id=48243 Jurisdiction - non adjudication of SCN - scope of amended Sub-section (9) and newly inserted (9A) of Section 28 w.e.f. 28.03.2018 - amendment is not retrospective but it is certainly retroactive - mandatory limitation would be applicable treating pending show cause notice as if issued on 29/03/2018 - SCN will have to be accepted as lapsed en-us Sat, 27 Jul 2019 07:31:30 +0530 Sat, 27 Jul 2019 07:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48243 Jurisdiction - non adjudication of SCN - scope of amended Sub-section (9) and newly inserted (9A) of Section 28 w.e.f. 28.03.2018 - amendment is not retrospective but it is certainly retroactive - mandatory limitation would be applicable treating pending show cause notice as if issued on 29/03/2018 - SCN will have to be accepted as lapsed Highlights Customs Sat, 27 Jul 2019 07:31:30 +0530 https://www.taxtmi.com/highlights?id=48243