https://www.taxtmi.com/caselaws?id=762860 The Patna HC allowed the petition challenging GST assessment orders for 2017-18, 2018-19, and 2019-20. The court calculated limitation periods under Section 73(10) of GST Act, excluding COVID-19 pandemic period (15.03.2020 to 28.02.2022) as per SC directions, extending limitation dates to 21.01.2025, 28.02.2025, and 28.02.2025 respectively. The assessment orders were set aside for violating statutory mandate under Section 75(4) requiring personal hearing opportunity before passing adverse orders. Matter remitted to Assessing Officers to issue proper notices and complete assessment within three months. en-us Wed, 27 Nov 2024 00:00:00 +0530 Fri, 22 May 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762860 The Patna HC allowed the petition challenging GST assessment orders for 2017-18, 2018-19, and 2019-20. The court calculated limitation periods under Section 73(10) of GST Act, excluding COVID-19 pandemic period (15.03.2020 to 28.02.2022) as per SC directions, extending limitation dates to 21.01.2025, 28.02.2025, and 28.02.2025 respectively. The assessment orders were set aside for violating statutory mandate under Section 75(4) requiring personal hearing opportunity before passing adverse orders. Matter remitted to Assessing Officers to issue proper notices and complete assessment within three months. Case-Laws GST Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762860