https://www.taxtmi.com/caselaws?id=794862 Invocation of the extended limitation period under Section 74 is described as sustainable where the record shows admitted discrepancies between GSTR-1 and GSTR-3B, partial admission of tax liability, and non-payment of tax for the relevant period. The note also distinguishes a late fee for delayed filing of annual return forms GSTR-9 and GSTR-9C from a general penalty, stating that a wrongly described levy should be corrected to reflect its true legal character. It explains that the principal challenge to limitation failed, while correction of Defect No.10 and the related revenue abstract was required through a corrigendum. en-us Mon, 08 Jun 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794862 Invocation of the extended limitation period under Section 74 is described as sustainable where the record shows admitted discrepancies between GSTR-1 and GSTR-3B, partial admission of tax liability, and non-payment of tax for the relevant period. The note also distinguishes a late fee for delayed filing of annual return forms GSTR-9 and GSTR-9C from a general penalty, stating that a wrongly described levy should be corrected to reflect its true legal character. It explains that the principal challenge to limitation failed, while correction of Defect No.10 and the related revenue abstract was required through a corrigendum. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794862