M/S A.V. Pharma Thru. Its Prop. Smt. Madhu Vohra vs. State Of U.P. Thru. Prin. Secy. State Tax Lko. And 2 Others
Held
The Court held that the impugned orders were passed beyond the statutory time limit stipulated in Section 73(10) of the Act. A subsequent notification extending the time limit was not applicable retrospectively to cases where the original time limit had already expired before its effective date.
Facts
The petitioner challenged GST assessment and demand orders, arguing they were passed beyond the time limit prescribed under Section 73(10) of the UP GST Act, 2017. The due date for filing the annual return for FY 2017-18 was extended to 05.02.2020, making the three-year limit expire on 05.02.2023.
Key Issues
Whether the GST assessment and demand orders were issued beyond the time limit prescribed under Section 73(10) of the UP GST Act, 2017, considering the extended due date for filing annual returns.
Sections Cited
Section 73, Section 44
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:74605-DB A.F.R. Court No. - 2 Case :- WRIT TAX No. - 264 of 2024 Petitioner :- M/S A.V. Pharma Thru. Its Prop. Smt. Madhu Vohra Respondent :- State Of U.P. Thru. Prin. Secy. State Tax Lko. And 2 Others Counsel for Petitioner :- Anuj Kudesia,Anurag Tyagi Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J.
Supplementary affidavit on behalf of petitioner and short counter affidavit on behalf of State filed today are taken on record.
Heard Shri Anuj Kudesia, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State as also Shri Akhilesh Kumar, Deputy Commissioner, State G.S.T., Lucknow, who is present before this Court.
The present writ petition has been filed with the following reliefs:- "i) to issue a writ, order or direction in the nature of Certiorari quashing the order on Form GST DRC-13 dated 05.10.2024 issued by Deputy Commissioner, State Tax, Sector 05, Lucknow contained as annexure no. 1 to this writ petition. ii) to issue a writ, order or direction in the nature of certiorari quashing the assessment order and DRC-07 dated 02.12.2023 issued by Deputy Commissione
The judgment continues below.
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