https://www.taxtmi.com/caselaws?id=767095 The HC held that the impugned orders issued by the Deputy Commissioner, State Tax, Sector 05, Lucknow, dated 05.10.2024 and 02.12.2023, were beyond the time limit prescribed under Section 73(10) of the U.P. GST Act, 2017 for the financial year 2017-18. The Court determined that the orders were time-barred, even considering the extension provided by a notification, as the retrospective effect of the notification did not apply. Consequently, the HC allowed the writ petition, quashed the impugned orders, and directed the de-freezing of the petitioner's accounts. en-us Tue, 04 Mar 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767095 The HC held that the impugned orders issued by the Deputy Commissioner, State Tax, Sector 05, Lucknow, dated 05.10.2024 and 02.12.2023, were beyond the time limit prescribed under Section 73(10) of the U.P. GST Act, 2017 for the financial year 2017-18. The Court determined that the orders were time-barred, even considering the extension provided by a notification, as the retrospective effect of the notification did not apply. Consequently, the HC allowed the writ petition, quashed the impugned orders, and directed the de-freezing of the petitioner's accounts. Case-Laws GST Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767095