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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

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• Issue-wise legal analysis
• Practical arguments and supporting content
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        GST

        2025 (7) TMI 1760 - HC - GST

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        Time-barred tax demand under Odisha GST law was quashed after the statutory period expired A demand of tax and penalty under Section 129 of the Odisha GST Act was issued after the prescribed period counted from the date of notice. The notice was ...
                      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.

                          Time-barred tax demand under Odisha GST law was quashed after the statutory period expired

                          A demand of tax and penalty under Section 129 of the Odisha GST Act was issued after the prescribed period counted from the date of notice. The notice was dated 31 August 2024, while the demand was issued on 11 September 2024, and the interval was held to exceed the statutory time limit. On that basis, the demand was treated as time-barred and was set aside and quashed.


                          Issues: Whether the demand of tax and penalty under Section 129 of the Odisha Goods and Services Tax Act, 2017 was issued beyond the prescribed time from the date of notice and was therefore liable to be set aside.

                          Analysis: The notice was dated 31 August 2024 and the demand of tax and penalty was issued on 11 September 2024. The interval exceeded the period prescribed under Section 129 of the Odisha Goods and Services Tax Act, 2017. The demand was thus made out of time.

                          Conclusion: The impugned demand of tax and penalty was held to be time-barred and was set aside and quashed.

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