https://www.taxtmi.com/caselaws?id=753622 The HC determined that the impugned order and show cause notice under the C.G.S.T. Act 2017 were issued beyond the limitation period, as the three-year limitation should be calculated from the due date of filing annual returns. Consequently, no tax would be levied, and the petitioner was not required to deposit 10% of the disputed amount for an appeal. The Court ordered a counter affidavit to be filed within four weeks and scheduled further proceedings for 22.04.2024, with no coercive action to be taken until then. en-us Thu, 04 Apr 2024 00:00:00 +0530 Wed, 05 Jun 2024 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753622 The HC determined that the impugned order and show cause notice under the C.G.S.T. Act 2017 were issued beyond the limitation period, as the three-year limitation should be calculated from the due date of filing annual returns. Consequently, no tax would be levied, and the petitioner was not required to deposit 10% of the disputed amount for an appeal. The Court ordered a counter affidavit to be filed within four weeks and scheduled further proceedings for 22.04.2024, with no coercive action to be taken until then. Case-Laws GST Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753622