https://www.taxtmi.com/caselaws?id=791954 An order under Section 74(10) of the CGST Act must be passed within five years from the due date of the annual return for the relevant financial year, and that limitation is mandatory. For FY 2017-18, the due date was extended to 05.02.2020, so the outer limit expired on 05.02.2025. An order dated 30.12.2025 was therefore time-barred, the authority had become functus officio, and the order was without jurisdiction. The impugned demand order and consequential DRC-07 were quashed, and the writ petition succeeded. en-us Tue, 12 May 2026 00:00:00 +0530 Wed, 20 May 2026 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791954 An order under Section 74(10) of the CGST Act must be passed within five years from the due date of the annual return for the relevant financial year, and that limitation is mandatory. For FY 2017-18, the due date was extended to 05.02.2020, so the outer limit expired on 05.02.2025. An order dated 30.12.2025 was therefore time-barred, the authority had become functus officio, and the order was without jurisdiction. The impugned demand order and consequential DRC-07 were quashed, and the writ petition succeeded. Case-Laws GST Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791954