Extension of limitation period under section 168A: time limit for issuance of recovery orders for specified fiscal years extended. The State Government, on the Council's recommendation and by partial modification of earlier notifications, extends the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 to permit recovery of tax not paid or short paid and recovery of input tax credit wrongly availed or utilised for specified past financial years, prescribing distinct extended cutoff dates for each affected year.
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Extension of limitation period under section 168A: time limit for issuance of recovery orders for specified fiscal years extended.
The State Government, on the Council's recommendation and by partial modification of earlier notifications, extends the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 to permit recovery of tax not paid or short paid and recovery of input tax credit wrongly availed or utilised for specified past financial years, prescribing distinct extended cutoff dates for each affected year.
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