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Normally time duration for issue of Show Cause Notice is 18 months from the relevant date, however it may be extended in certain cases up to 5 years. It is also 21. In spite of clear instructions on the subject, protective demand Show Cause Notices are not issued within one year. years from the date of the show-cause notice, the show-cause notice would have to disclose the circumstances essential ingredients of a show-cause Further, section 28 provides time limits for the issuance of the Show Cause Notice there under commencing from the "relevant date"; "relevant date" is defined1 of 2021 (Indirect Taxes – Goods and Services Tax, Central Excise and provided for strict adherence to time limit for issuance of SCN and rightful.
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