Gauhati High Court Quashes GST Order Passed Beyond Limitation

Rinkumoni Bordoloi Vs Union of India and 4 Ors. (Gauhati High Court) In the case of Rinkumoni Bordoloi vs Union of India & Ors., the Gauhati High Court examined the validity of an order passed by the tax authorities under Section 73(9) of the Central and Assam Goods and Services Tax (GST) Acts, 2017. The petitioner, Rinkumoni Bordoloi, contested the order-in-original dated May 4, 2024, arguing that it was issued beyond the statutory limitation period outlined in Section 73(10) of both the Central and State GST Acts. As per the petitioner’s claim, the deadline for issuing such an order fo...