https://www.taxtmi.com/caselaws?id=769234 A show cause notice and consequential assessment order under the CGST Act were barred by limitation because, on a combined reading of Section 73(2) and Section 73(10), notice for the 2020-2021 tax period could be issued only up to 28.11.2024. The notice was issued on 30.11.2024, making it time-barred. The Telangana HC followed the reasoning of the Andhra Pradesh HC in the cited decision and held that the impugned assessment order could not be sustained, setting it aside. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769234 A show cause notice and consequential assessment order under the CGST Act were barred by limitation because, on a combined reading of Section 73(2) and Section 73(10), notice for the 2020-2021 tax period could be issued only up to 28.11.2024. The notice was issued on 30.11.2024, making it time-barred. The Telangana HC followed the reasoning of the Andhra Pradesh HC in the cited decision and held that the impugned assessment order could not be sustained, setting it aside. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769234