https://www.taxtmi.com/highlights?id=96264 Reconciliation statement dispute regarding an extended period of limitation under section 74 was not addressed by the adjudicating authority, which recorded perfunctory observations; the authority is directed to re-examine the limitation contention and the assertion of having supplied the reconciliation statement and to afford the petitioner an opportunity of hearing before passing a fresh order. The adjudicating authority must deal substantively with the limitation issue and factual assertions and issue a reconsidered order within twelve weeks from receipt of the direction. en-us Thu, 22 Jan 2026 11:19:49 +0530 Thu, 22 Jan 2026 11:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96264 Reconciliation statement dispute regarding an extended period of limitation under section 74 was not addressed by the adjudicating authority, which recorded perfunctory observations; the authority is directed to re-examine the limitation contention and the assertion of having supplied the reconciliation statement and to afford the petitioner an opportunity of hearing before passing a fresh order. The adjudicating authority must deal substantively with the limitation issue and factual assertions and issue a reconsidered order within twelve weeks from receipt of the direction. Highlights GST Thu, 22 Jan 2026 11:19:49 +0530 https://www.taxtmi.com/highlights?id=96264