GST Limitation Period Starts from Filing Date Not Extended Due Date: Patna HC

S. S. Enterprises Vs Union of India & Ors. (Patna High Court) The Patna High Court, in the case of S. S. Enterprises Vs Union of India & Ors., examined the issue of the three-year limitation period under Section 73(10) of the GST Act for initiating proceedings. The case focused on the assessment year 2018-19 and questioned whether the limitation period should be calculated from the original due date for filing the annual return or the extended date. The petitioner argued that as per Rule 80 of the Central Goods and Services Rules, 2017, the due date for filing the annual return was 31s...