Adjudication time limits under GST: limited period for non-fraud cases and an extended period for fraud or suppression matters. Adjudication of GST demands is time limited from the due date for filing the annual return for the financial year to which the demand relates: ordinary demands (excluding fraud, suppression, or willful misstatement) are subject to a shorter adjudication period, while demands involving fraud, suppression of facts, or willful misstatement are subject to a longer adjudication period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Adjudication time limits under GST: limited period for non-fraud cases and an extended period for fraud or suppression matters.
Adjudication of GST demands is time limited from the due date for filing the annual return for the financial year to which the demand relates: ordinary demands (excluding fraud, suppression, or willful misstatement) are subject to a shorter adjudication period, while demands involving fraud, suppression of facts, or willful misstatement are subject to a longer adjudication period.
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