GST Assessment Order Passed Beyond Limitation Period is Invalid, Even if by One Day: Telangana HC...

The Telangana High Court has ruled that a GST assessment order passed beyond the limitation period is invalid, even if by one day. This crucial decision emphasizes strict adherence to statutory deadlines for tax assessments. The court reiterated that tax authorities must complete assessments within the prescribed timeframes. Even a slight delay renders the order void, protecting taxpayers from prolonged uncertainty and ensuring procedural discipline in tax administration. This ruling provides certainty and prevents arbitrary actions by tax departments.