https://www.taxtmi.com/highlights?id=95851 Challenge to invocation of the extended period under s.74 of the TNGST Act was considered in light of an unclear show-cause notice and the alleged mismatch between GSTR-2A and GSTR-3B. The court held that proper adjudication on limitation and tax liability required the taxpayer to furnish a comprehensive reply on merits along with legal submissions, which had not been effectively done, warranting a fresh determination. Accordingly, the impugned order was quashed and the matter remitted to the proper officer for reconsideration, subject to deposit of 10% of the disputed tax from the taxpayer's electronic cash ledger within 30 days. - HC en-us Thu, 08 Jan 2026 08:46:33 +0530 Thu, 08 Jan 2026 08:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95851 Challenge to invocation of the extended period under s.74 of the TNGST Act was considered in light of an unclear show-cause notice and the alleged mismatch between GSTR-2A and GSTR-3B. The court held that proper adjudication on limitation and tax liability required the taxpayer to furnish a comprehensive reply on merits along with legal submissions, which had not been effectively done, warranting a fresh determination. Accordingly, the impugned order was quashed and the matter remitted to the proper officer for reconsideration, subject to deposit of 10% of the disputed tax from the taxpayer's electronic cash ledger within 30 days. - HC Highlights GST Thu, 08 Jan 2026 08:46:33 +0530 https://www.taxtmi.com/highlights?id=95851