https://www.taxtmi.com/highlights?id=100765 For GST demand proceedings on input tax credit mismatch, limitation for the 2017-2018 period was treated as not expired because the Covid-19 interval was excluded under the limitation extension orders and Section 168A; scrutiny of returns under Section 61 and issue of Form ASMT-10 were also relied on to find suppression, supporting invocation of the extended period under Section 74. The challenge to the shift from intimation to notice was rejected, and the writ petition was dismissed with liberty to pursue the statutory remedy on merits. en-us Sat, 13 Jun 2026 09:26:28 +0530 Sat, 13 Jun 2026 09:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100765 For GST demand proceedings on input tax credit mismatch, limitation for the 2017-2018 period was treated as not expired because the Covid-19 interval was excluded under the limitation extension orders and Section 168A; scrutiny of returns under Section 61 and issue of Form ASMT-10 were also relied on to find suppression, supporting invocation of the extended period under Section 74. The challenge to the shift from intimation to notice was rejected, and the writ petition was dismissed with liberty to pursue the statutory remedy on merits. Highlights GST Sat, 13 Jun 2026 09:26:28 +0530 https://www.taxtmi.com/highlights?id=100765