Limitation under GST barred a demand notice and assessment order issued after the statutory period expired.

The limitation period for issuing a demand order and show-cause notice under Section 73 of the Uttar Pradesh GST Act, 2017 was held to have expired on 05.02.2023, because the due date for filing the annual return for financial year 2017-18 had been extended to 05.02.2020 and Section 73(10) allowed three years from that date. A later notification dated 24.04.2023, given retrospective effect only from 31.03.2023, could not revive a limitation period already expired. As the notice and order were issued in July and December 2023, they were time-barred and without jurisdiction, and were quashed.

---

---

Issues: Whether the impugned demand order and show-cause notice for assessment year 2017-18 were barred by limitation under Section 73 of the Uttar Pradesh State Goods and Services Tax Act, 2017, and therefore without jurisdiction.

Analysis: For financial year 2017-18, the due date for furnishing the annual return under Section 44(1) stood extended to 05.02.2020. The period of three years prescribed by Section 73(10) therefore expired on 05.02.2023. The later notification dated 24.04.2023, though relied upon to extend the period further, was given retrospective effect only from 31.03.2023 and could not revive a limitation period that had already expired before that date. The impugned order and notice were issued on 28.12.2023 and 11.07.2023, respectively, after the expiry of the statutory period.

Conclusion: The impugned demand order and show-cause notice were time-barred and jurisdiction; the writ petition was allowed and the challenged orders were quashed.

---