Timely issue valid
By J the App
Executive Summary
The Calcutta High Court, by its judgment dated 13 July 2026, dismissed a writ petition challenging a GST demand on the ground of limitation. The Court held that the expression "issue of order" under Section 73(10) is distinct from "service of order" under Section 169 of the CGST/WBGST Act. Since the adjudication order had been digitally signed within the extended limitation period, the subsequent upload on the GST portal did not render the proceedings time-barred.
Background
The petitioner challenged an order passed under Section 73 of the CGST/WBGST Act for FY 2018-19. Although the adjudication order was digitally signed on 30 April 2...
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