https://www.taxtmi.com/caselaws?id=775812 The HC held that the tax liability order against the deceased individual was not barred by limitation under Section 74(10) of the GST Act, applying Section 9 of the General Clauses Act, 1897, which fixed the limitation period from 06.02.2020. Since the order was passed on 05.02.2025, it was within the limitation period. The petitioner was given multiple opportunities to respond, and notices were properly served. The court found no grounds to interfere with the order but allowed the petitioner liberty to file a statutory appeal under Section 107 within 30 days of receiving the order. The appeal was disposed of accordingly. en-us Mon, 28 Jul 2025 00:00:00 +0530 Thu, 31 Jul 2025 08:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775812 The HC held that the tax liability order against the deceased individual was not barred by limitation under Section 74(10) of the GST Act, applying Section 9 of the General Clauses Act, 1897, which fixed the limitation period from 06.02.2020. Since the order was passed on 05.02.2025, it was within the limitation period. The petitioner was given multiple opportunities to respond, and notices were properly served. The court found no grounds to interfere with the order but allowed the petitioner liberty to file a statutory appeal under Section 107 within 30 days of receiving the order. The appeal was disposed of accordingly. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775812