High Court Quashes Orders Exceeding U.P.G.S.T. Act Time Limits; Orders De-freezing of Petitioner's Accounts.

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....The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are: the retrospective effect of notifications, the time limit prescribed for issuing orders u/s 73(9) based on the due date of filing annual returns u/s 44(1), and the validity of the impugned orders in light of this time limit. The due date for filing the annual return for the financial year 2017-18 was extended to 05.02.2020 via notifications. Consequently, the three-year time limit u/s 73(10) for issuing orders ended on 05.02.2023. However, the impugned orders were dated 05.10.2024 and 02.12.2023, beyond the prescribed time limit. Therefore, the High Court held that the impugne.........