Order passed within 3 years from the due date of GST return not hit by limitation

Quality Mart Vs Assistant Commissioner (ST) (Madras High Court)

One of the ground raised by the petitioner dealer is that under Section 73 (10) of the TNGST Act, 2017 (Act) that the assessing officer should have passed an order within three years period from the due date for furnishing of annual return for t

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