https://www.taxtmi.com/caselaws?id=768583 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. en-us Fri, 04 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 19:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768583 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. Case-Laws GST Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768583