https://www.taxtmi.com/caselaws?id=798038 Assessment of tax liability under Section 73(9) cannot be made before expiry of the due date for filing the relevant financial year's annual return. For financial year 2022-23, an order made before 31 December 2023, when that was the annual-return due date, lacked authority. The assessment was set aside, with fresh assessment permitted only after notice and an opportunity of hearing. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798038 Assessment of tax liability under Section 73(9) cannot be made before expiry of the due date for filing the relevant financial year's annual return. For financial year 2022-23, an order made before 31 December 2023, when that was the annual-return due date, lacked authority. The assessment was set aside, with fresh assessment permitted only after notice and an opportunity of hearing. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798038