Amendments to Section 28: Sub-sections (9) & (9A) Apply Retroactively, Impacting Pending Show Cause Notices from March 28, 2018.

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....Jurisdiction - non adjudication of SCN - scope of amended Sub-section (9) and newly inserted (9A) of Section 28 w.e.f. 28.03.2018 - amendment is not retrospective but it is certainly retroactive - mandatory limitation would be applicable treating pending show cause notice as if issued on 29/03/2018 - SCN will have to be accepted as lapsed....