https://www.taxtmi.com/forum/issue?id=117732 A fresh show cause notice under Sections 73 and 74 may be issued for the same fiscal year if material facts were not disclosed earlier with intent to evade tax, such that the subsequent notice constitutes a distinct proceeding; whether the extended assessment period applies depends on the specific facts and statutory criteria. en-us Sun, 26 Dec 2021 15:42:12 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117732 A fresh show cause notice under Sections 73 and 74 may be issued for the same fiscal year if material facts were not disclosed earlier with intent to evade tax, such that the subsequent notice constitutes a distinct proceeding; whether the extended assessment period applies depends on the specific facts and statutory criteria. Discussion-Forum GST Sun, 26 Dec 2021 15:42:12 +0530 https://www.taxtmi.com/forum/issue?id=117732