Limitation extension for recovery of unpaid GST and erroneous input tax credit now extends specified past financial years. The Government, under state GST powers read with integrated and union territory GST provisions, extends the time limit for issuance of recovery orders for unpaid or short-paid tax and wrongly availed or utilised input tax credit for specified past financial years, by partially modifying earlier notifications and thereby widening the temporal window for departmental assessment and recovery actions.
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Provisions expressly mentioned in the judgment/order text.
Limitation extension for recovery of unpaid GST and erroneous input tax credit now extends specified past financial years.
The Government, under state GST powers read with integrated and union territory GST provisions, extends the time limit for issuance of recovery orders for unpaid or short-paid tax and wrongly availed or utilised input tax credit for specified past financial years, by partially modifying earlier notifications and thereby widening the temporal window for departmental assessment and recovery actions.
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