One GST Notice, One Order, Many Years: Limitation Must Still Survive Year By Year



A Procedural Question with High-Stakes Consequences The Gauhati High Court judgment in M/s Tata Projects Limited, Assam v. Union of India and 4 Others, 2026-VIL-568-GAU, dated 08.06.2026, is an important ruling on a recurring procedural issue under GST law. The judgment was delivered in a batch o
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About the Author

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more


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