Show Cause Notice from 2014 Lapses Due to No Time Extension Beyond One Year u/s 28(9) of 1962 Act.

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....Extension of time for adjudication of SCN - In the absence of any extension of time after expiry of one year w.e.f. 28.03.2018 for adjudication on the Show Cause Notice dated 07.02.2014 (P-6), either under Section 28 Sub Section (9) or 9(A) of the 1962 Act, we hold that the impugned Show Cause Notice has lapsed.....