Extension of limitation for issuance of orders under section 73, prolonging time to recover unpaid tax for past years. Extension of limitation under section 168A lengthens the period for issuing orders to recover tax not paid or short paid and for wrongly availed or utilised input tax credit, partially modifying earlier government notifications and specifying separate extended deadlines for distinct financial years at the instance of the Lieutenant Governor on the Council's recommendations.
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 for issuance of orders under section 73, prolonging time to recover unpaid tax for past years.
Extension of limitation under section 168A lengthens the period for issuing orders to recover tax not paid or short paid and for wrongly availed or utilised input tax credit, partially modifying earlier government notifications and specifying separate extended deadlines for distinct financial years at the instance of the Lieutenant Governor on the Council's recommendations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
