Court Rules Supplementary Show Cause Notice Issued Before March 2018 Legally Unsustainable u/s 124 Second Proviso.

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....Power of Dept to issue supplementary SCN - challenged on the ground that the same is without jurisdiction and the law does not permit issuance of such supplementary Show Cause Notice - the issue of Supplementary Notice to the Appellant on 18.5.2017, prior to insertion of Second Proviso to Section 124, which came into effect from 29.3.2018, is legally not sustainable - AT....