https://www.taxtmi.com/article/detailed?id=16665 GST adjudication orders must be passed within the prescribed limitation period, and a tax order issued after expiry of that period suffers from a jurisdictional defect. The commentary refers to a case in which an order-in-original for the 2019-20 tax period was uploaded after the deadline, and notes that the absence of personal hearing and the appellate authority's failure to address the limitation issue were treated as significant procedural infirmities. The discussion also highlights concerns about the high volume of orders handled by officers holding additional charge and the strain this places on adjudication quality and compliance administration. en-us Tue, 16 Jun 2026 08:33:37 +0530 Tue, 16 Jun 2026 08:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16665 GST adjudication orders must be passed within the prescribed limitation period, and a tax order issued after expiry of that period suffers from a jurisdictional defect. The commentary refers to a case in which an order-in-original for the 2019-20 tax period was uploaded after the deadline, and notes that the absence of personal hearing and the appellate authority's failure to address the limitation issue were treated as significant procedural infirmities. The discussion also highlights concerns about the high volume of orders handled by officers holding additional charge and the strain this places on adjudication quality and compliance administration. Articles Goods and Services Tax - GST Tue, 16 Jun 2026 08:33:37 +0530 https://www.taxtmi.com/article/detailed?id=16665