GST assessment order passed even one day beyond statutory limitation is invalid

Lakshmi Bhanu Steel Traders Vs Assistant Commissioner (ST) (Telangana High Court) Telangana High Court has declared a Goods and Services Tax (GST) assessment order against Lakshmi Bhanu Steel Traders invalid, ruling that it was passed beyond the statutory limitation period. The court’s decision underscores the strict adherence required to time limits in tax proceedings, even if the delay is minimal. The writ petition, filed by Lakshmi Bhanu Steel Traders, challenged an order dated May 1, 2024, along with its summary in Form GST DRC-07 and related proceedings. The petitioner contended tha...