Tax Demand Dismissed: Show Cause Notice Deemed Invalid Due to Expiration of Five-Year Limitation Period. https://www.taxtmi.com/highlights?id=74070 The period in question is beyond the period of five years. It is a settled position that no demand can be raised beyond the period of five years. The assessee is correct in saying that the show cause notice is barred by time and is unsustainable. - AT en-us Wed, 10 Jan 2024 10:17:35 +0530 Wed, 10 Jan 2024 10:17:35 +0530 TaxTMI RSS Generator Tax Demand Dismissed: Show Cause Notice Deemed Invalid Due to Expiration of Five-Year Limitation Period. https://www.taxtmi.com/highlights?id=74070 The period in question is beyond the period of five years. It is a settled position that no demand can be raised beyond the period of five years. The assessee is correct in saying that the show cause notice is barred by time and is unsustainable. - AT Highlights Service Tax Wed, 10 Jan 2024 10:17:35 +0530 https://www.taxtmi.com/highlights?id=74070