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Show cause notice format1/1/2023 ![]() ![]() ![]() The burden of proof lies on the tax authorities to prove why the particular case should be covered under the larger period and not the normal period. Notice must have been issued within the normal period and not the larger period.Show cause notice must be issued by competent authority and must bear the signature of the authority.Hence the noticee must not avoid such a notice. ![]() if the notice is already served, avoidance in receipt shall still be treated as notice being served.
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