State Of U.P. Thru. Addl. Chief Secy. State Tax Deptt. Lko. And 3 Others vs. M/S Gupta Traders Near Chhatrapati Market, Barabanki Thru. Its Prop. Balram Gupta And Another
Held
The Court held that the previous judgment was erroneous due to the oversight of notifications that extended the time limit for passing orders under Section 73. The review application was allowed, and the original writ petition was restored for further consideration.
Facts
The State sought review of a previous judgment that allowed a writ petition on the grounds that assessment orders under Section 73 were time-barred. The State argued that a crucial notification extending the time limit was not brought to the Court's attention.
Key Issues
Whether assessment orders under Section 73 were time-barred, considering relevant notifications extending the statutory time limits.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW CIVIL MISC REVIEW APPLICATION DEFECTIVE No. - 97 of 2025 Court No. - 1 HON'BLE RAJAN ROY, J. HON'BLE RAJEEV BHARTI, J. (I.A. No. 1 of 2025- Delay Condonation Application)
Heard.
Objections have been filed today to the delay condonation application, which are taken on record. The delay in filing the review is only of 18 days.
Sufficient explanation has been offered which is accepted. Application is allowed accordingly. Order on Review Application
This review petition has been filed by the State seeking a review of the judgment passed in WTAX No.140 of 2024 wherein similar order was passed. The said petition was allowed on the ground that the notices or orders passed by the concerned authorities under Section 73(9/10) of Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act 2017') for the assessment year 2017-18 were time barred in view of the notifications noticed in the judgment by which the petition was Versus Counsel for Applicant(s) : C.S.C. Counsel for Opposite Party(s) : Abhisheka Sharan Gupta State Of U.P. Thru. Addl. Chief Secy. State Tax Deptt. Lko. And 3 Others .....Applica
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