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    <title>2025 (8) TMI 1622 - MADRAS HIGH COURT</title>
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    <description>HC held that the period 15.03.2020 to 28.02.2022 is to be excluded while reckoning limitation under s.73(2) and (10) of the CGST Act and, in similar cases, remanded matters to the assessing authority for fresh adjudication. Where challenge is to an assessment/adjudication order, the impugned order shall be treated as a show-cause notice and petitioners given eight weeks from upload of the web copy to file objections; where challenge is to a notice, petitioners have eight weeks to file objections. Authorities must afford hearing and pass fresh orders on merits within six weeks of receipt of this order; petition allowed by remand.</description>
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