Tax Assessment Orders Voided for 2017-2020 Due to Limitation Issues and Lack of Personal Hearings Under GST Acts.
Case-Laws
GST
The High Court allowed the petitions challenging the assessment orders for 2017-18, 2018-19, and 2019-20 on the grounds of limitation and violation of principles of natural justice. Regarding limitation, the court held that the extended due dates for filing returns fell within the limitation period after excluding the period from 15.03.2020 to 28.02.2022 as per
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