Limitation under the GST Act. applicability of Suo Motu extension of Supreme Court https://www.taxtmi.com/forum/issue?id=121090 GST limitation under Section 73 may be affected by extensions for annual returns and exclusion of the COVID-19 limitation period. The limitation for the relevant financial years was treated as expiring on 28 February 2025, making a show-cause notice issued on 13 June 2025 time-barred. The issue is whether suo motu limitation extensions, described as protecting litigants unable to institute proceedings, extend to departmental GST proceedings and statutory notice issuance. en-us Thu, 27 Aug 2026 08:04:25 +0530 Thu, 27 Aug 2026 08:04:25 +0530 TaxTMI RSS Generator Limitation under the GST Act. applicability of Suo Motu extension of Supreme Court https://www.taxtmi.com/forum/issue?id=121090 GST limitation under Section 73 may be affected by extensions for annual returns and exclusion of the COVID-19 limitation period. The limitation for the relevant financial years was treated as expiring on 28 February 2025, making a show-cause notice issued on 13 June 2025 time-barred. The issue is whether suo motu limitation extensions, described as protecting litigants unable to institute proceedings, extend to departmental GST proceedings and statutory notice issuance. Discussion-Forum GST Thu, 27 Aug 2026 08:04:25 +0530 https://www.taxtmi.com/forum/issue?id=121090