Tax Liability Confirmed Despite Limitation Plea Under GST Act Section 74(10); Appeal Allowed Under Section 107

Tax Liability Confirmed Despite Limitation Plea Under GST Act Section 74(10); Appeal Allowed Under Section 107Case-LawsGSTThe HC upheld the impugned order confirming tax liability on the deceased individual, rejecting the limitation plea under Section 74(

Tax Liability Confirmed Despite Limitation Plea Under GST Act Section 74(10); Appeal Allowed Under Section 107
Case-Laws
GST
The HC upheld the impugned order confirming tax liability on the deceased individual, rejecting the limitation plea under Section 74(10) of the GST Act by applying Section 9 of the General Clauses Act, 1897. The limitation period commenced from 06.02.2020, making the order dated 05.02.2025 timely. Procedural compliance was affirmed as notices were properly served

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