https://www.taxtmi.com/caselaws?id=47206 A show cause notice proposing to invoke the extended period of limitation is unsustainable unless it clearly states the specific grounds and allegations supporting that invocation. The notice must disclose the factual basis for applying the longer period so the assessee can meet the case against it; otherwise, the notice violates natural justice and denies a fair opportunity of defence. On that reasoning, a notice that omits the necessary foundation for the extended period is liable to be quashed. en-us Thu, 07 Feb 2002 00:00:00 +0530 Tue, 27 Jul 2010 15:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47206 A show cause notice proposing to invoke the extended period of limitation is unsustainable unless it clearly states the specific grounds and allegations supporting that invocation. The notice must disclose the factual basis for applying the longer period so the assessee can meet the case against it; otherwise, the notice violates natural justice and denies a fair opportunity of defence. On that reasoning, a notice that omits the necessary foundation for the extended period is liable to be quashed. Case-Laws Central Excise Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47206