https://www.taxtmi.com/forum/issue?id=120134 After issuance of Form GST ADT-02, audit observations move to adjudication via departmental notices, with an opportunity to reply before a final demand order and appeals. Ordinary tax demands are subject to limitation and will be time barred where the statutory period has expired; invocation of the fraud provision allows initiation beyond ordinary limitation but places the burden of proof on the department. Practical disputes include reverse charge liabilities and the recoverability of interest when the underlying tax demand is time barred. en-us Wed, 11 Jun 2025 17:45:53 +0530 Mon, 23 Jun 2025 17:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120134 After issuance of Form GST ADT-02, audit observations move to adjudication via departmental notices, with an opportunity to reply before a final demand order and appeals. Ordinary tax demands are subject to limitation and will be time barred where the statutory period has expired; invocation of the fraud provision allows initiation beyond ordinary limitation but places the burden of proof on the department. Practical disputes include reverse charge liabilities and the recoverability of interest when the underlying tax demand is time barred. Discussion-Forum GST Wed, 11 Jun 2025 17:45:53 +0530 https://www.taxtmi.com/forum/issue?id=120134