https://www.taxtmi.com/article/detailed?id=11963 The Supreme Court determined that the extended period of limitation for issuing a show cause notice is not universally available and must be invoked based on the specific facts of each case. Where multiple audits and prior similar notices existed, the Court found that admonitions about the duty to scrutinise returns were fact specific and do not create a general rule allowing extended limitation solely because returns were not timely scrutinised or records not called. en-us Tue, 17 Oct 2023 08:40:34 +0530 Tue, 17 Oct 2023 08:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11963 The Supreme Court determined that the extended period of limitation for issuing a show cause notice is not universally available and must be invoked based on the specific facts of each case. Where multiple audits and prior similar notices existed, the Court found that admonitions about the duty to scrutinise returns were fact specific and do not create a general rule allowing extended limitation solely because returns were not timely scrutinised or records not called. Articles Central Excise Tue, 17 Oct 2023 08:40:34 +0530 https://www.taxtmi.com/article/detailed?id=11963