https://www.taxtmi.com/caselaws?id=465083 HC entertained the writ petition challenging invocation of the extended limitation period under Section 74(1) of the CGST Act for alleged wrongful availment of transitional credit under Section 140 (TRAN-1). The SCN invoked the extended period solely on the allegation of non-production of documents, while also recording a bald allegation of wilful misstatement. Treating the validity of invoking the extended period as a jurisdictional issue, HC did not grant final relief but directed the matter to be heard on affidavits. Affidavit-in-opposition was directed to be filed within six weeks, with reply within three weeks thereafter, granting liberty to mention the matter after completion of pleadings. en-us Tue, 03 Sep 2024 00:00:00 +0530 Fri, 05 Dec 2025 08:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465083 HC entertained the writ petition challenging invocation of the extended limitation period under Section 74(1) of the CGST Act for alleged wrongful availment of transitional credit under Section 140 (TRAN-1). The SCN invoked the extended period solely on the allegation of non-production of documents, while also recording a bald allegation of wilful misstatement. Treating the validity of invoking the extended period as a jurisdictional issue, HC did not grant final relief but directed the matter to be heard on affidavits. Affidavit-in-opposition was directed to be filed within six weeks, with reply within three weeks thereafter, granting liberty to mention the matter after completion of pleadings. Case-Laws GST Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465083