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Demand – Limitation For Issuance Of Orders – Order ‘Issued’ Within Limitation Period But ‘Served’ Thereafter Is Legitimate
The Calcutta High Court has ruled on a critical distinction in GST proceedings regarding the timing requirements for demand orders under Section 73 of the CGST Act. When an order is digitally signed within the limitation period but uploaded to the portal after the statutory deadline, does this constitute a valid issuance or a procedural violation that invalidates the demand?
Lakshmikumaran & Sridharan