https://www.taxtmi.com/article/detailed?id=13243 The court held that the three year limitation under Section 73 expired before the retrospective notification came into effect, so the notification could not extend the time for passing assessment or recovery orders for the impugned period; accordingly, the departmental orders were beyond the prescribed time limit and were quashed. en-us Tue, 24 Dec 2024 10:40:10 +0530 Tue, 24 Dec 2024 10:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13243 The court held that the three year limitation under Section 73 expired before the retrospective notification came into effect, so the notification could not extend the time for passing assessment or recovery orders for the impugned period; accordingly, the departmental orders were beyond the prescribed time limit and were quashed. Articles Goods and Services Tax - GST Tue, 24 Dec 2024 10:40:10 +0530 https://www.taxtmi.com/article/detailed?id=13243