https://www.taxtmi.com/caselaws?id=794337 GST proceedings for 2017-18 under Section 74(1) were treated as time-barred because an extension of the annual-return filing date did not extend the statutory period for initiating adjudicatory proceedings, and no valid limitation extension was identified. Parallel Central GST proceedings on excess input tax credit for 2018-19 and 2019-20 were barred where State GST notices covered the same subject matter. Distinct allegations of GST short payment for those years and return mismatches for 2020-21 remained outside that bar and could continue. Barred portions were set aside, with fresh consideration confined to matters lawfully open to the authority. 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 GST proceedings for 2017-18 under Section 74(1) were treated as time-barred because an extension of the annual-return filing date did not extend the statutory period for initiating adjudicatory proceedings, and no valid limitation extension was identified. Parallel Central GST proceedings on excess input tax credit for 2018-19 and 2019-20 were barred where State GST notices covered the same subject matter. Distinct allegations of GST short payment for those years and return mismatches for 2020-21 remained outside that bar and could continue. Barred portions were set aside, with fresh consideration confined to matters lawfully open to the authority. Case-Laws GST Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794337