Three Year Limitation Period u/s 73(10) of GST Act begins from Filing Date of Annual Return, Not Extended Due Date: Patna HC [Read Order]
The court clarified that the three-year period under Section 73(10) is calculated from the original due date of filing the annual return, not from any extended deadlines
By Navasree A.M - On September 24, 2024 4:17 pm - 2 mins read
The Patna High Court has ruled that the demand order under Section 73(10) of the GST ( Goods and Services Tax ) Act must be issued within three years from the filing date of the annual return and not the extended due date. The bench of Chief Justice K. Vinod Chandran and Partha Sarthy, held…
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