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GST Demand Invalid as Order Passed After Statutory Time Limit Became Inoperative
Case Law Details
- Case Name
- Deepak Sharma Vs Commissioner (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Deepak Sharma Vs Commissioner (Delhi High Court)
GST Demand Quashed Because Order Passed Beyond Five-Year Limitation Under Section 74(10); GST Order Set Aside Because Limitation Period Expired on FY 2017–18 Assessment; GST Demand Quashed Because Section 74(10) Time Bar Was Breached by Nearly One Year; GST Order Cancelled Because Authority Became Functus Officio After Limitation Expired
The Delhi High Court considered a writ petition challenging an Order-in-Original dated 30.12.2025 passed under Section 74 of the Central Goods and Services Tax Act, 2017, which confirmed a tax...
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