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    <title>Most recent development on 73(10) of the Assam Goods and Services Tax Act, 2017.</title>
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    <description>State GST limitation extensions for adjudication orders require a corresponding notification under the relevant State Goods and Services Tax enactment. A Central GST notification extending the period for orders under the Central Act does not, by itself, enlarge the limitation period under a State Act. Extensions for annual-return filing do not automatically extend deadlines for show-cause notices or adjudication orders. Pending appeals involving State GST actions based on a Central extension without an equivalent State notification require examination against the State Act&#039;s limitation framework.</description>
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      <description>State GST limitation extensions for adjudication orders require a corresponding notification under the relevant State Goods and Services Tax enactment. A Central GST notification extending the period for orders under the Central Act does not, by itself, enlarge the limitation period under a State Act. Extensions for annual-return filing do not automatically extend deadlines for show-cause notices or adjudication orders. Pending appeals involving State GST actions based on a Central extension without an equivalent State notification require examination against the State Act&#039;s limitation framework.</description>
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