GST revision order passed beyond time prescribed u/s. 108 of GST Act is time barred

Gupthas Constructions Company Vs Joint Commissioner (Andhra Pradesh High Court) Andhra Pradesh High Court held that revision order passed beyond time prescribed under section 108(2) of the AP GST Act, 2017 is barred by limitation. Further, extension of limitation granted during COVID is available to litigants and not to the authorities. Facts- The petitioner is a registered person under the Goods and Services Tax Act, 2017. The petitioner is in the business of construction and sale of apartments. An Order of assessment was passed against the petitioner dated 29.11.2021, for the period 2017-201...