https://www.taxtmi.com/caselaws?id=776514 The HC upheld the validity of composite notices and orders under Section 74 of the GST enactment, aligning them with analogous provisions in the Central Excise Act, Finance Act, and Customs Act. The court recognized the settled law on extended limitation periods under these statutes. Although the limitation period for filing an appeal might have expired by 31.12.2024, the summary order was issued on 02.04.2025, extending the normal limitation to 02.07.2025. The petitioner was granted liberty to file an appeal within 30 days from the order date. The appellate authority was directed to entertain and decide the appeal on merits, considering the petitioner's payment of full tax, majority of interest, and partial penalty. The petition was disposed accordingly. en-us Mon, 28 Jul 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776514 The HC upheld the validity of composite notices and orders under Section 74 of the GST enactment, aligning them with analogous provisions in the Central Excise Act, Finance Act, and Customs Act. The court recognized the settled law on extended limitation periods under these statutes. Although the limitation period for filing an appeal might have expired by 31.12.2024, the summary order was issued on 02.04.2025, extending the normal limitation to 02.07.2025. The petitioner was granted liberty to file an appeal within 30 days from the order date. The appellate authority was directed to entertain and decide the appeal on merits, considering the petitioner's payment of full tax, majority of interest, and partial penalty. The petition was disposed accordingly. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776514