https://www.taxtmi.com/caselaws?id=793372 Limitation under the GST enactments was treated as extended by exclusion of the Covid-19 period and by operation of Section 168A and related notifications/orders, so proceedings under Section 74 were not time-barred. The dispute involved a GSTR-2A and GSTR-3B mismatch suggesting excess input tax credit, and the prior scrutiny under Section 61, including an ASMT-10 notice before intimation and show-cause notice, was treated as indicative of suppression-like circumstances. On that basis, invocation of the extended period under Section 74 was upheld as sustainable. en-us Mon, 08 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793372 Limitation under the GST enactments was treated as extended by exclusion of the Covid-19 period and by operation of Section 168A and related notifications/orders, so proceedings under Section 74 were not time-barred. The dispute involved a GSTR-2A and GSTR-3B mismatch suggesting excess input tax credit, and the prior scrutiny under Section 61, including an ASMT-10 notice before intimation and show-cause notice, was treated as indicative of suppression-like circumstances. On that basis, invocation of the extended period under Section 74 was upheld as sustainable. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793372