https://www.taxtmi.com/caselaws?id=769550 The HC dismissed a writ petition challenging an ex-parte GST assessment order dated 13.12.2023 on grounds of time bar. The petitioner argued the order was time-barred under Section 73(10) of UP GST Act, 2017. The court held that while the original three-year limitation period for FY 2017-18 would have expired on 05.02.2023, subsequent government notifications dated 21.07.2022 and 24.04.2023 extended the time limit till 31.12.2023. Since the impugned order was passed on 13.12.2023, it fell within the extended time limit. The court concluded the assessment order was not time-barred and dismissed the petition as the proper remedy was appeal, not writ petition. en-us Mon, 21 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769550 The HC dismissed a writ petition challenging an ex-parte GST assessment order dated 13.12.2023 on grounds of time bar. The petitioner argued the order was time-barred under Section 73(10) of UP GST Act, 2017. The court held that while the original three-year limitation period for FY 2017-18 would have expired on 05.02.2023, subsequent government notifications dated 21.07.2022 and 24.04.2023 extended the time limit till 31.12.2023. Since the impugned order was passed on 13.12.2023, it fell within the extended time limit. The court concluded the assessment order was not time-barred and dismissed the petition as the proper remedy was appeal, not writ petition. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769550