https://www.taxtmi.com/caselaws?id=768006 A demand order and show cause notice issued under Section 73 for assessment year 2017-18 were held time-barred because the order under Section 73(9) had to be passed within three years from the extended due date for furnishing the annual return under Section 44(1). As that due date stood extended to 05.02.2020, limitation expired on 05.02.2023. A later notification dated 24.04.2023 could not retrospectively revive a limitation period that had already expired, so the impugned proceedings were without jurisdiction and were quashed. en-us Tue, 25 Mar 2025 00:00:00 +0530 Tue, 11 Nov 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768006 A demand order and show cause notice issued under Section 73 for assessment year 2017-18 were held time-barred because the order under Section 73(9) had to be passed within three years from the extended due date for furnishing the annual return under Section 44(1). As that due date stood extended to 05.02.2020, limitation expired on 05.02.2023. A later notification dated 24.04.2023 could not retrospectively revive a limitation period that had already expired, so the impugned proceedings were without jurisdiction and were quashed. Case-Laws GST Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768006