GST Demand Invalid as Order Passed After Statutory Time Limit Became Inoperative

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 demand of Rs. 27...