2025 (2) TMI 466

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....ated 29.09.2023 issued consequent to it by the concerned opposite party under Section 73 of the Uttar Pradesh State Goods and Service Tax Act, 2017. The contention of counsel for the petitioner is that the notices are time bound. He relies upon an order dated 12.11.2024 passed by us in Writ Tax No.264/2024, wherein similar issued was considered. The said order reads as under:- "1. Supplementary affidavit on behalf of petitioner and short counter affidavit on behalf of State filed today are taken on record. 2. Heard Shri Anuj Kudesia, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State as also Shri Akhilesh Kumar, Deputy Commissioner, State G.S.T., Lucknow, who is present before....

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.... time limit within which the impugned orders have been passed under Section 73 (9) and (10) of the Act, 2017 for the financial year 2017-18 reliance is being placed upon a notification dated 24.04.2023 by which the time limit of three years mentioned in sub Section 10 of Section 73 was extended for the financial year 2017-18 upto 31.12.2023, however, what is being omitted from consideration by the opposite party is that this notification dated 24.04.2023 has been given retrospective effect only from 31.03.2023 and not prior to it, now, in this context we may refer to Section 73 (10) of the Act, 2017, which reads as under:- "(10) The proper officer shall issue the order under sub-section (9) within three years from the due date for ....

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.... this notification was adopted by the State of U.P. vide notification dated 05.02.2020. Based on this notification, the period of three years mentioned in sub Section 10 of Section 73 would end on 05.02.2023 meaning thereby, an order under sub Section 9 of Section 73 for the financial year 2017-18 could have been passed by 05.02.2023 but not after it. Now the opposite parties are relying on the notification dated 24.04.2023 to submit that in fact they could have passed the order under sub Section 9 of Section 73 uptill 31.12.2023 however in doing so, they omit to consider para no. 2 of the said notification which says that the notification dated 24.04.2023 would be applicable retrospectively but only from 31.03.2023 meaning thereby, if the ....