https://www.taxtmi.com/caselaws?id=793253 An order-in-original passed under Section 73 of the Telangana GST Act beyond the statutory limitation period for the relevant tax period was treated as without jurisdiction. The explanation of administrative pressure and the taxpayer's later merits submissions did not cure the defect, because limitation went to the very authority to impose tax liability. The appellate order also failed to deal with this jurisdictional bar. On that basis, both the order-in-original and the order-in-appeal were set aside in favour of the assessee. en-us Mon, 08 Jun 2026 00:00:00 +0530 Thu, 11 Jun 2026 08:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793253 An order-in-original passed under Section 73 of the Telangana GST Act beyond the statutory limitation period for the relevant tax period was treated as without jurisdiction. The explanation of administrative pressure and the taxpayer's later merits submissions did not cure the defect, because limitation went to the very authority to impose tax liability. The appellate order also failed to deal with this jurisdictional bar. On that basis, both the order-in-original and the order-in-appeal were set aside in favour of the assessee. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793253