https://www.taxtmi.com/caselaws?id=753130 The dominant issue was whether an assessment denying ITC under s. 73 was barred by limitation and thus without jurisdiction. The HC held that while s. 73(9) mandates issuance within three years from the due date for annual return, s. 168A, with a non-obstante clause, authorises the Government to extend time limits during force majeure; COVID-19 qualified as force majeure, and the impugned extension notifications were not ultra vires, so the limitation challenge failed. A further issue was the manner of reconciling ITC in GSTR-3B vis-à-vis GSTR-2A; in light of the relevant GST circular, the assessment was set aside and remanded for a fresh order granting the circular's benefit. en-us Wed, 07 Feb 2024 00:00:00 +0530 Thu, 08 Jan 2026 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753130 The dominant issue was whether an assessment denying ITC under s. 73 was barred by limitation and thus without jurisdiction. The HC held that while s. 73(9) mandates issuance within three years from the due date for annual return, s. 168A, with a non-obstante clause, authorises the Government to extend time limits during force majeure; COVID-19 qualified as force majeure, and the impugned extension notifications were not ultra vires, so the limitation challenge failed. A further issue was the manner of reconciling ITC in GSTR-3B vis-à-vis GSTR-2A; in light of the relevant GST circular, the assessment was set aside and remanded for a fresh order granting the circular's benefit. Case-Laws GST Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753130