M/S Shree Radha Raman Enterprises Thru. Proprietor Amit Singh vs. State Of Up Thru. Prin. Secy. Deptt. Of State Tax Lko. And Another
Held
The Court held that the demand order was time-barred as it was passed beyond the prescribed time limit under Section 73(10) of the Act. The extended due date for filing annual returns for FY 2017-18 was 05.02.2020, making the three-year period for issuing orders expire on 05.02.2023.
Facts
The petitioner challenged an ex-parte demand order issued under Section 73 of the UP GST Act, 2017, for the assessment year 2017-18. The order was passed on 15.12.2023.
Key Issues
Whether the demand order under Section 73 was passed within the statutory time limit prescribed for the financial year 2017-18.
Sections Cited
Section 73, Section 44
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC-LKO:18567-DB Court No. - 2 Case :- WRIT TAX No. - 283 of 2025 Petitioner :- M/S Shree Radha Raman Enterprises Thru. Proprietor Amit Singh Respondent :- State Of Up Thru. Prin. Secy. Deptt. Of State Tax Lko. And Another Counsel for Petitioner :- Ravindra Gupta Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J.
Heard Sri Pranjal Shukla, Advocate holding brief of Sri Ravindra Gupta, learned counsel for the petitioner and Sri Siddharth Dhawan, learned counsel for the opposite parties.
By means of this petition, the petitioner has challenged ex- parte demand order dated 15.12.2023 relating to the assessment year 2017-18 issued by Deputy Commissioner State Tax Jurisdiction, Lucknow Sector-21, Lucknow (C), Uttar Pradesh under Section 73 of the Uttar Pradesh State Goods & Service Tax Act, 2017 (in short 'the Act, 2017').
This subject matter is covered by the judgment and order dated 06.02.2025 rendered in Writ Tax No. 57 of 2025 (M/s Anita Traders Lko. U.P. Thru Proprietor Aneeta Sharma vs. State of U.P. and another. The said judgment reads as under: "Heard Sri Pranjal Shukla, learned counsel for the petitioner a
The judgment continues below.
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