Time-Barred GST Demand Order not Sustainable: Gauhati HC

The Gauhati High Court has ruled that a time-barred GST demand order is not sustainable, providing relief to the petitioner. The court held that the demand order, issued beyond the statutory time limit, violated the principles of natural justice. The article elaborates on the legal arguments and the court’s reasoning, emphasizing the importance of adhering to statutory timelines in tax administration. This ruling is significant for taxpayers facing delayed demand orders and reinforces the need for timely action by tax authorities.