https://www.taxtmi.com/article/detailed?id=14678 The Calcutta High Court held that notifications extending the time for passing assessment orders under the GST regime are invalid in the absence of force majeure, so an order issued beyond the statutory period was unsustainable. The court stayed the impugned assessment order pending further hearing, observed that prior extensions for return filing did not suffice to justify later extension of assessment limitation, and identified a failure to furnish reasons for disallowing Input Tax Credit from a particular supplier as a jurisdictional defect. en-us Mon, 23 Jun 2025 08:43:33 +0530 Mon, 23 Jun 2025 08:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14678 The Calcutta High Court held that notifications extending the time for passing assessment orders under the GST regime are invalid in the absence of force majeure, so an order issued beyond the statutory period was unsustainable. The court stayed the impugned assessment order pending further hearing, observed that prior extensions for return filing did not suffice to justify later extension of assessment limitation, and identified a failure to furnish reasons for disallowing Input Tax Credit from a particular supplier as a jurisdictional defect. Articles Goods and Services Tax - GST Mon, 23 Jun 2025 08:43:33 +0530 https://www.taxtmi.com/article/detailed?id=14678