Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the DGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified - 09/2023-State Tax - Delhi SGST
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Extension of limitation period for recovery orders under section 73; deadlines extended for specified past financial years. The notification extends the statutory time limit for issuance of recovery orders under section 73 of the DGST Act for recovery of tax not paid or short paid and for input tax credit wrongly availed or utilised, by modifying prior notifications and providing additional time for authorities to complete proceedings for specified past financial years.
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.
Extension of limitation period for recovery orders under section 73; deadlines extended for specified past financial years.
The notification extends the statutory time limit for issuance of recovery orders under section 73 of the DGST Act for recovery of tax not paid or short paid and for input tax credit wrongly availed or utilised, by modifying prior notifications and providing additional time for authorities to complete proceedings for specified past financial years.
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