https://www.taxtmi.com/caselaws?id=794337 Proceedings under Section 74 for FY 2017-18 are described as time-barred where no valid Section 168A extension exists, because extending the return-filing date did not extend the department's time to initiate adjudication. The note also states that Section 6(2)(b) bars Central GST proceedings on excess input tax credit for FY 2018-19 and 2019-20 when State GST notices had already covered the same subject matter. However, distinct allegations of short payment for FY 2018-19 and 2019-20, and the 2020-21 GSTR-1B/GSTR-3B mismatch, were not covered by the State proceedings and could continue. The impugned notice and order were set aside for barred matters, with remand for fresh consideration of the surviving issues. en-us Tue, 30 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794337 Proceedings under Section 74 for FY 2017-18 are described as time-barred where no valid Section 168A extension exists, because extending the return-filing date did not extend the department's time to initiate adjudication. The note also states that Section 6(2)(b) bars Central GST proceedings on excess input tax credit for FY 2018-19 and 2019-20 when State GST notices had already covered the same subject matter. However, distinct allegations of short payment for FY 2018-19 and 2019-20, and the 2020-21 GSTR-1B/GSTR-3B mismatch, were not covered by the State proceedings and could continue. The impugned notice and order were set aside for barred matters, with remand for fresh consideration of the surviving issues. Case-Laws GST Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794337