Order passed one day late beyond its limitation period is void by limitation under the GST Law

Order passed one day late beyond its limitation period is void by limitation under the GST Law https://www.taxtmi.com/article/detailed?id=15019 An order issued under the GST demand provisions after the expiry of the statutory limitation period is time barred and lacks jurisdictional competence; where an order falls outside the prescribed temporal cut off, consequential enforcement actions tied to that order are legally unsupported and liable to revocation, reinforcing the primacy of limitation under GST as a jurisdictional constraint on tax assessment and demand proceedings. en-us Fri, 29 Aug 2025 08:58:44 +0530 Fri, 29 Aug 2025 08:58:44 +0530 TaxTMI RSS Generator Order passed one day late beyond its limitation period is void by limitation under the GST Law https://www.taxtmi.com/article/detailed?id=15019 An order issued under the GST demand provisions after the expiry of the statutory limitation period is time barred and lacks jurisdictional competence; where an order falls outside the prescribed temporal cut off, consequential enforcement actions tied to that order are legally unsupported and liable to revocation, reinforcing the primacy of limitation under GST as a jurisdictional constraint on tax assessment and demand proceedings. Articles Goods and Services Tax - GST Fri, 29 Aug 2025 08:58:44 +0530 https://www.taxtmi.com/article/detailed?id=15019