https://www.taxtmi.com/forum/issue?id=119317 Importer paid IGST at a lower rate after customs verification and release; years later customs issued a demand for the differential tax. The core legal question is whether the department may reassess or recover after the statutory limitation period has expired absent positive evidence of fraud or suppression. Reassessment powers are limited when a validated self-assessment was accepted, and statutory procedural timelines and permitted extensions determine whether the proceedings remain maintainable. en-us Sat, 21 Sep 2024 13:21:56 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119317 Importer paid IGST at a lower rate after customs verification and release; years later customs issued a demand for the differential tax. The core legal question is whether the department may reassess or recover after the statutory limitation period has expired absent positive evidence of fraud or suppression. Reassessment powers are limited when a validated self-assessment was accepted, and statutory procedural timelines and permitted extensions determine whether the proceedings remain maintainable. Discussion-Forum GST Sat, 21 Sep 2024 13:21:56 +0530 https://www.taxtmi.com/forum/issue?id=119317