GST Assessment Quashed as Order Was Passed Beyond Limitation Period

Divya Textile Industries Vs Assistant Commissioner (Telangana High Court) The Telangana High Court examined a challenge to an Order-in-Original dated 02.09.2024 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017 for the tax period April 2019 to March 2020, along with an appellate order dated 23.02.2026 dismissing the petitioner’s appeal. The petitioner primarily contended that the assessment order was barred by limitation because the last date for passing orders for the tax period 2019-20 was 31.08.2024, whereas the impugned order was dated 02.09.2024. The assessment h...