Limitation period extension for issuance of recovery orders under GST Section 73 extended for specified past financial years. The Government, invoking powers under section 168A, extends the time limit in sub section (10) of section 73 for issuance of orders under sub section (9) to enable recovery of tax not paid or short paid and recovery of wrongly availed or utilised input tax credit for specified financial years; the notification modifies earlier departmental notifications and is deemed effective from the stated commencement date.
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.
Limitation period extension for issuance of recovery orders under GST Section 73 extended for specified past financial years.
The Government, invoking powers under section 168A, extends the time limit in sub section (10) of section 73 for issuance of orders under sub section (9) to enable recovery of tax not paid or short paid and recovery of wrongly availed or utilised input tax credit for specified financial years; the notification modifies earlier departmental notifications and is deemed effective from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
