https://www.taxtmi.com/caselaws?id=775692 A demand of tax and penalty under Section 129 of the Odisha GST Act was issued after the prescribed period counted from the date of notice. The notice was dated 31 August 2024, while the demand was issued on 11 September 2024, and the interval was held to exceed the statutory time limit. On that basis, the demand was treated as time-barred and was set aside and quashed. en-us Thu, 12 Dec 2024 00:00:00 +0530 Tue, 29 Jul 2025 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775692 A demand of tax and penalty under Section 129 of the Odisha GST Act was issued after the prescribed period counted from the date of notice. The notice was dated 31 August 2024, while the demand was issued on 11 September 2024, and the interval was held to exceed the statutory time limit. On that basis, the demand was treated as time-barred and was set aside and quashed. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775692