https://www.taxtmi.com/caselaws?id=441885 Whether a show cause notice is time-barred under the prescribed limitation for adjudication was decided by applying the statutory requirement that the proper officer must determine duty within the specified period and that extension is permissible only by a senior officer upon satisfaction of exceptional circumstances. The court found no material to show impossibility of determination within the statutory period and recorded prolonged departmental inaction; consequently the show cause notice issued earlier lapsed for want of adjudication within the prescribed time and relief was granted to the taxpayer. en-us Wed, 16 Aug 2023 00:00:00 +0530 Thu, 06 Aug 2026 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441885 Whether a show cause notice is time-barred under the prescribed limitation for adjudication was decided by applying the statutory requirement that the proper officer must determine duty within the specified period and that extension is permissible only by a senior officer upon satisfaction of exceptional circumstances. The court found no material to show impossibility of determination within the statutory period and recorded prolonged departmental inaction; consequently the show cause notice issued earlier lapsed for want of adjudication within the prescribed time and relief was granted to the taxpayer. Case-Laws Customs Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441885