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        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.

        <h1>Return filing deadline bars submission after a three-year window; portal viewability will be archived after seven years.</h1> Section 39(11) of the CGST Act, 2017 establishes a three-year statutory limitation on filing GST returns; separately, the GST portal enforces a seven-year data viewability window and will monthly archive return data that reach that retention threshold, requiring taxpayers to download required records before archival.

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