https://www.taxtmi.com/article/detailed?id=17305 Section 73 limitation for issuing a show-cause notice must exclude only the portion of the pandemic period from 15 March 2020 to 28 February 2022 that overlaps with the applicable statutory limitation period. The deadline is extended only by that overlapping duration, not by the entire excluded period in every case. For financial year 2020-21, this produces a two-month extension, while financial year 2021-22 remains unaffected because limitation commenced after the excluded period. Section 74 requires identification of fraud, wilful misstatement, or suppression rather than mechanical recital of all alternatives. en-us Fri, 28 Aug 2026 20:43:07 +0530 Fri, 28 Aug 2026 20:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17305 Section 73 limitation for issuing a show-cause notice must exclude only the portion of the pandemic period from 15 March 2020 to 28 February 2022 that overlaps with the applicable statutory limitation period. The deadline is extended only by that overlapping duration, not by the entire excluded period in every case. For financial year 2020-21, this produces a two-month extension, while financial year 2021-22 remains unaffected because limitation commenced after the excluded period. Section 74 requires identification of fraud, wilful misstatement, or suppression rather than mechanical recital of all alternatives. Articles Goods and Services Tax - GST Fri, 28 Aug 2026 20:43:07 +0530 https://www.taxtmi.com/article/detailed?id=17305