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![Three Year Limitation Period u/s 73(10) of GST Act begins from Filing Date of Annual Return, Not Extended Due Date: Patna HC [Read Order] Three Year Limitation Period u/s 73(10) of GST Act begins from Filing Date of Annual Return, Not Extended Due Date: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Patna-High-Court-GST-Act-GST-Annual-Return-GST-Annual-Return-Taxscan.jpg)
Three Year Limitation Period u/s 73(10) of GST Act begins from Filing Date of Annual Return, Not Extended Due Date: Patna HC [Read Order]
The Patna High Court has ruled that the demand order under Section 73(10) of the GST ( Goods and Services Tax ) Act must be issued within three years...