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Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued...

Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued within the period 6 months - there is no legal authority with the department for dispensing with the issuance of SCN to the appellant - the impugned order passed without issuance of any SCN will not sustain .....

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