https://www.taxtmi.com/caselaws?id=785032 Application for rectification addressed a Show Cause Notice issued for periods 201415 and 201516 where an incorrect/old statutory provision was cited. The limitation period must be reckoned by reference to the law in force on the date of issuance of the notice; on that basis the notice was not time-barred. Quoting an incorrect provision in a Show Cause Notice is a curable defect where allegations are clear, the authority has power under the correct provision, and no substantial prejudice is caused to the affected party. The final order was modified and the rectification application disposed of accordingly. en-us Fri, 09 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785032 Application for rectification addressed a Show Cause Notice issued for periods 201415 and 201516 where an incorrect/old statutory provision was cited. The limitation period must be reckoned by reference to the law in force on the date of issuance of the notice; on that basis the notice was not time-barred. Quoting an incorrect provision in a Show Cause Notice is a curable defect where allegations are clear, the authority has power under the correct provision, and no substantial prejudice is caused to the affected party. The final order was modified and the rectification application disposed of accordingly. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785032