Validity of Composite Notices Under Section 74 GST Confirmed with Extended Limitation Periods

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....The HC examined the validity of composite notices and orders under section 74 of the GST enactment, affirming their foundation in prior Central Excise, Finance Act, and Customs Act provisions. The court acknowledged the self-contained nature of the GST provisions and upheld the established jurisprudence on extended limitation periods. It was noted that the limitation period for filing an appeal had not expired as the summary was issued after the critical date, allowing the petitioner additional time to file. The petitioner was granted liberty to file an appeal within 30 days, which the appellate authority must entertain and dispose of on merits, given the petitioner's partial payment of tax, interest, and penalty. The petition was accordingly disposed of with directions to consider the appeal substantively.....