{"id":72491,"date":"2025-09-02T08:01:26","date_gmt":"2025-09-02T02:31:26","guid":{"rendered":""},"modified":"2025-09-02T08:01:26","modified_gmt":"2025-09-02T02:31:26","slug":"limitation-period-excludes-15-03-2020-28-02-2022-assessment-order-quashed-and-matter-remitted-for-fresh-adjudication-allowing-petitioner-relief","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72491","title":{"rendered":"Limitation period excludes 15.03.2020-28.02.2022; assessment order quashed and matter remitted for fresh adjudication, allowing petitioner relief"},"content":{"rendered":"<p>Limitation period excludes 15.03.2020-28.02.2022; assessment order quashed and matter remitted for fresh adjudication, allowing petitioner relief<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the writ petition and held that, pursuant to the Principal Bench ruling, the tax authorities are entitled to exclude the period 15.03.2020 to 28.02.2022 when computing limitation under the relevant provisions, thereby entitling the petitioner to relief. Consequently, the impugned assessment order dated 16.08.2024 i<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92148\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Limitation period excludes 15.03.2020-28.02.2022; assessment order quashed and matter remitted for fresh adjudication, allowing petitioner reliefCase-LawsGSTThe HC allowed the writ petition and held that, pursuant to the Principal Bench ruling, the tax au<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72491","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72491","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72491"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72491\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}