https://www.taxtmi.com/article/detailed?id=9642 Provisions permitting a condensed Statement cum Notice to be deemed service of a previously issued show cause notice allow authorities to serve an abridged notice for subsequent periods provided the grounds are identical to those in the earlier notice. A central legal problem arises when the earlier relied-upon show cause notice has been adjudicated and thus ceases to exist; departmental practice lacked authoritative guidance on this consequence, while an obiter in a High Court decision observed that an initial show cause-cum-demand notice does not continue to exist after adjudication. en-us Mon, 25 Jan 2021 11:48:25 +0530 Mon, 25 Jan 2021 11:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9642 Provisions permitting a condensed Statement cum Notice to be deemed service of a previously issued show cause notice allow authorities to serve an abridged notice for subsequent periods provided the grounds are identical to those in the earlier notice. A central legal problem arises when the earlier relied-upon show cause notice has been adjudicated and thus ceases to exist; departmental practice lacked authoritative guidance on this consequence, while an obiter in a High Court decision observed that an initial show cause-cum-demand notice does not continue to exist after adjudication. Articles Service Tax Mon, 25 Jan 2021 11:48:25 +0530 https://www.taxtmi.com/article/detailed?id=9642