[S.73(10) UPGST] Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court

The Allahabad High Court has held the time extension notification dated 24.04.2023 extending time period for passing orders under Section 73 and 73 of the Uttar Pradesh Goods and Service Tax Act, 2017 will apply only from 31.03.2023 and not before that. Respondents justified the passing of orders under Section 73 and of the Act by placing reliance on notification dated 24.04.2023. They argued that the aforementioned notification extended the time limit mentioned in sub-Section 10 of Section 73 for the year 2017-18 up to 31.12.2023 making the orders passed valid. “… the notification dated 24.04.2023 would be applicable retrospectively but only from 31.03.2023 meaning thereby, if the time limit of three years prescribed in sub Section 10 of Section 73 read with sub Section 1 of Section 44 expired prior to 31.03.2023 then the notificaiton dated 24.04.2023 extending the time limit for passing of an order under sub Section 9 of Section 73 would not be applicable, apparently so,” held the Division Bench comprising Justice Rajan Roy and Justice Manish Kumar.