https://www.taxtmi.com/caselaws?id=785632 Invocation of the extended five-year limitation period for assessment and recovery was challenged as confined to claims based on irregular input tax credit arising from fraudulent invoices issued by a reportedly non-existent supplier; the respondents specific reference in the show cause notice indicated the extended period was invoked only for that contention, a view taken prima facie. The proceedings in respect of the larger part of the claim appear not to have relied on the extended period, and recovery was directed to be stayed pending full hearing and adjudication of the respondent authorities position. en-us Mon, 01 Dec 2025 00:00:00 +0530 Wed, 28 Jan 2026 07:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785632 Invocation of the extended five-year limitation period for assessment and recovery was challenged as confined to claims based on irregular input tax credit arising from fraudulent invoices issued by a reportedly non-existent supplier; the respondents specific reference in the show cause notice indicated the extended period was invoked only for that contention, a view taken prima facie. The proceedings in respect of the larger part of the claim appear not to have relied on the extended period, and recovery was directed to be stayed pending full hearing and adjudication of the respondent authorities position. Case-Laws GST Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785632