Extension of limitation period for recovery under GST allows later issuance of recovery orders for specified past financial years. Extension of the time limit is provided for issuing orders for recovery of tax not paid or short paid and for reversal of input tax credit wrongly availed or utilised under the recovery provisions of the Tripura State GST law, by amending earlier notifications to lengthen the period within which such orders must be issued in relation to 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 under GST allows later issuance of recovery orders for specified past financial years.
Extension of the time limit is provided for issuing orders for recovery of tax not paid or short paid and for reversal of input tax credit wrongly availed or utilised under the recovery provisions of the Tripura State GST law, by amending earlier notifications to lengthen the period within which such orders must be issued in relation to specified past financial years.
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