Tax Assessment Invalidated: Administrative Order Exceeds Limitation Period Under GST Legislation, Rendering Order Void

The SC examined a tax dispute involving GST legislation and found the administrative order was issued beyond the prescribed limitation period. The court declared the order void for lack of jurisdiction and disposed of the writ petition, effectively invalidating the tax assessment due to procedural non-compliance with statutory time constraints.

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The petitioner challenged an order passed under the Central Goods and Services Tax Act and the Assam Goods and Services Tax Act, claiming it was beyond the limitation period. The court found that the order was indeed passed beyond the deadline and set it aside, ruling it as without jurisdiction. The writ petition was disposed of accordingly.

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