https://www.taxtmi.com/caselaws?id=759106 An adjudication order passed beyond the limitation prescribed under Section 73(10) of the CGST Act and Assam GST Act is without jurisdiction where no valid notification under Section 168A extends time. The record showed no such extension beyond 30.04.2024 for the relevant financial year, while the order was made on 04.05.2024. It was therefore held to be time-barred, without jurisdiction, and set aside. en-us Thu, 19 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759106 An adjudication order passed beyond the limitation prescribed under Section 73(10) of the CGST Act and Assam GST Act is without jurisdiction where no valid notification under Section 168A extends time. The record showed no such extension beyond 30.04.2024 for the relevant financial year, while the order was made on 04.05.2024. It was therefore held to be time-barred, without jurisdiction, and set aside. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759106