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    <title>2025 (10) TMI 445 - TELANGANA HIGH COURT</title>
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    <description>An adjudication order under section 73 of the Telangana GST Act passed after the statutorily extended period was time-barred and therefore void. As the order-in-original and Form GST DRC-07 summary were both issued on 01.05.2024, after the extended deadline of 30.04.2024, they were quashed. The consequential bank attachment could not survive because it was founded on an invalid adjudication order and was also set aside.</description>
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      <description>An adjudication order under section 73 of the Telangana GST Act passed after the statutorily extended period was time-barred and therefore void. As the order-in-original and Form GST DRC-07 summary were both issued on 01.05.2024, after the extended deadline of 30.04.2024, they were quashed. The consequential bank attachment could not survive because it was founded on an invalid adjudication order and was also set aside.</description>
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