https://www.taxtmi.com/caselaws?id=767500 The HC determined that the proceedings under Section 73 of the U.P. GST Act, 2017, for the financial year 2017-18 were time-barred. The court found that the orders were issued beyond the statutory time limits, as the three-year period for issuing orders ended on 5th February 2023. A notification attempting to extend the deadline to 31st December 2023 was only effective from 31st March 2023 and could not retroactively validate the orders. Consequently, the impugned orders were quashed, and the petition was allowed, resulting in the de-freezing of the petitioner's bank accounts. en-us Wed, 05 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767500 The HC determined that the proceedings under Section 73 of the U.P. GST Act, 2017, for the financial year 2017-18 were time-barred. The court found that the orders were issued beyond the statutory time limits, as the three-year period for issuing orders ended on 5th February 2023. A notification attempting to extend the deadline to 31st December 2023 was only effective from 31st March 2023 and could not retroactively validate the orders. Consequently, the impugned orders were quashed, and the petition was allowed, resulting in the de-freezing of the petitioner's bank accounts. Case-Laws GST Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767500