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

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

Live Law  

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.

Tax Court Orders Order Held Dated Petitioner Notification Section 73 Sub Section  24042023  allahabad  73  high  extension  dated  court  31032023  orders  tax  held  passing  valid  upgst  s7310  order  notification

History of this topic

High Court Says Punjab Govt Not Conducing Municipal Elections In Certain Areas Without Seeking Extension From SC May Amount To 'Contempt'
2 months, 1 week ago

High Court Says Punjab Govt Not Conducing Municipal Elections In Certain Areas Without Seeking Extension From SC May Amount To 'Contempt'

Live Law  

It is unfortunate to note that the Punjab Government has not filed any application before the Apex Court seeking extension of time line prescribed for conduction Municipal Corporation election in the State, the Punjab & Haryana High Court has remarked.The development comes in a plea filed highlighting that after High Court's and Supreme Court's intervention, the Punjab Election. It is …

Tax Weekly Roundup: November 25 - December 01, 2024
3 months, 3 weeks ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 months, 4 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act
4 months ago

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act

Live Law  

The Patna High Court has rejected a petition challenging Notifications extending timeline for issuance of Orders under Section 73 of the GST Act. The three-year period under Section 73 of GST Act hence commences from such dates and would have normally expired respectively on 07.02.2023, 31.12.2023 and 31.03.2024. Likewise, for the financial year 2019- 20 the extended due date of …

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

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

Live Law  

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 …

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC
4 months, 2 weeks ago

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

Live Law  

The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. Ltd. v. State of UP whereby “benefit of doubt” was given to the assessee since notices issued to …

[Central Excise Act] Fixing Consecutive Dates of Hearing on Very Short Notice Violative of Opportunity of Hearing U/S 33A: Allahabad High Court
9 months, 3 weeks ago

[Central Excise Act] Fixing Consecutive Dates of Hearing on Very Short Notice Violative of Opportunity of Hearing U/S 33A: Allahabad High Court

Live Law  

The Allahabad High Court has held that fixing consecutive dates of hearing within the period of a week would be violative of the opportunity of hearing as envisaged under Section 33A of the Central Excise Act, 1994. Counsel for petitioner relied on Section 33A of the Central Excise Act, 1994 to submitted that the respondents did not have the authority …

[House Tax] Authorities Acted In Undue Haste By Giving Only One Day's Notice For Hearing: Allahabad High Court Quashes Assessment Order
11 months, 1 week ago

[House Tax] Authorities Acted In Undue Haste By Giving Only One Day's Notice For Hearing: Allahabad High Court Quashes Assessment Order

Live Law  

While quashing the enhanced assessment order regarding house tax passed by the authorities, the Allahabad High Court held that the authorities acted in undue haste by giving one day's notice for the hearing, which is not sufficient notice. The Court held that since one day was provided to the petitioner to appear for the hearing, 20 days adjournment sought by …

Allahabad High Court Directs Inquiry Against Officers Who Failed To File Arbitration Appeals Within Prescribed Limitation
11 months, 4 weeks ago

Allahabad High Court Directs Inquiry Against Officers Who Failed To File Arbitration Appeals Within Prescribed Limitation

Live Law  

The Allahabad High Court has directed Principal Secretary/Additional Chief Secretary, Irrigation, Uttar Pradesh to conduct an inquiry against officers who were responsible for filing appeals under Section 37 of the Arbitration and Conciliation Act, 1996 which were filed after a delay of 513 days. While dismissing the appeals filed under Section 37 of the Arbitration and Conciliation Act, 1996, the …

S.138 NI Act | Cause Of Action U/S 142(1)(B) Only Arises After Expiry Of 15 Days For Payment Of Amount: Allahabad High Court
1 year ago

S.138 NI Act | Cause Of Action U/S 142(1)(B) Only Arises After Expiry Of 15 Days For Payment Of Amount: Allahabad High Court

Live Law  

The Allahabad High Court has held that the cause of action under Section 142 of the Negotiable Instruments Act, 1881 arises after expiry of 15 days granted to the drawer to pay the amount to the payee/cheque holder under clause of Section 138 of the Act. Section 142 of the NI Act provides that a complaint must be made within …

S.5 Limitation Act Applies To Rectification Of Orders U/S 31 Of UP VAT Act: Allahabad High Court
1 year ago

S.5 Limitation Act Applies To Rectification Of Orders U/S 31 Of UP VAT Act: Allahabad High Court

Live Law  

The Allahabad High Court has held that Section 5 of the Limitation Act will apply to rectification of orders passed by officer, authority, Tribunal or the High Court under Section 31 of the Uttar Pradesh Value Added Tax Act, 2008. Section 31 of the Uttar Pradesh Value Added Tax Act, 2008 provides that any officer, authority, Tribunal or the High …

Allahabad High Court Monthly Tax Digest: January 2024
1 year, 1 month ago

Allahabad High Court Monthly Tax Digest: January 2024

Live Law  

UP GST | No Interference Under Article 226 Unless Inherent Lack Of Jurisdiction Or Absence Of Relevant Material Established: Allahabad High Court Case Citation: 2024 LiveLaw 4 The Allahabad High Court has held that the writ court should not interfere in notice issued under Section 73 of the UP Goods and Service Tax Act, 2017 unless there is inherent lack …

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice
1 year, 2 months ago

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice

Live Law  

The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A of the GST Act.The bench of Justice G.S. The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A …

Allahabad High Court Weekly Round-Up: August 28 To September 3, 2023
1 year, 6 months ago

Allahabad High Court Weekly Round-Up: August 28 To September 3, 2023

Live Law  

NOMINAL INDEX The Commissioner, Commercial Tax vs. M/S Tirupati Construction Co. 2023 LiveLaw 293 Dev Narain vs. State of U.P. Lokbhawan, Lucknow And 7 Others 2023 LiveLaw 305 ORDERS/JUDGMENTS Tribunal Tried To Blow Hot And Cold At The Same Time: Allahabad High Court Upholds Levy Of Entry Tax Case Title: The Commissioner, Commercial Tax vs. M/S Tirupati Construction Co. Case …

When Can Deeming Service U/Clauses (C) & (D) Of S.169(1) Of GST Act Be Said To Be Deemed Service U/S 169(2)? : Asks Allahabad High Court
1 year, 7 months ago

When Can Deeming Service U/Clauses (C) & (D) Of S.169(1) Of GST Act Be Said To Be Deemed Service U/S 169(2)? : Asks Allahabad High Court

Live Law  

In a recent case, the Allahabad High Court has asked the State to explain “as to how and under what manner, the deeming service as per clauses & of sub-section of section 169 can be said to be deemed service as per sub-section of section 169 of the GST Act.” Proceedings were initiated against the Petitioner under Section 74 of …

Reassessment Proceedings For AY 2013-14, 2014-15 Initiated After 1 April 2021 Have To Be Closed Irrespective Of Income Escaping Assessment: Allahabad High Court
2 years, 1 month ago

Reassessment Proceedings For AY 2013-14, 2014-15 Initiated After 1 April 2021 Have To Be Closed Irrespective Of Income Escaping Assessment: Allahabad High Court

Live Law  

The Allahabad High Court ruled that the Taxation and Other Laws Act, 2020 cannot be used to conduct the reassessment proceedings beyond March 30, 2021. The Enabling Act does not and could not save the pre-existing Sections 147, 148, and 151 of the Income Tax Act pertaining to reassessment, and no overriding effect could arise or be given to the …

Extension Of Limitation To Issue Order Under S. 73 Of CGST Act Would Also Extend Time Limit To Issue SCN: Kerala High Court
2 years, 2 months ago

Extension Of Limitation To Issue Order Under S. 73 Of CGST Act Would Also Extend Time Limit To Issue SCN: Kerala High Court

Live Law  

The Kerala High Court has ruled that when the time limit for issuing an order under Section 73 of the CGST Act stands extended by a notification, the time limit for issuance of show cause notice under Section 73 would also stand extended. Section 73 provides that the proper officer must issue a show cause notice on the tax payer …

Allahabad High Court Directs UP Govt To Regularly Update State Enactments, Amendments On Official Websites
3 years, 3 months ago

Allahabad High Court Directs UP Govt To Regularly Update State Enactments, Amendments On Official Websites

Live Law  

The Allahabad High Court last week called upon the Uttar Pradesh Government to regularly update the text of the state laws, along with the amendments, if made, on its official websites.The bench of Chief Justice Rajesh Bindal and Justice Piyush Agrawal, while hearing a suo moto matter. The Allahabad High Court last week called upon the Uttar Pradesh Government to …

Allahabad High Court Extends Interim Orders Passed By It And Subordinate Courts Till August 17
3 years, 7 months ago

Allahabad High Court Extends Interim Orders Passed By It And Subordinate Courts Till August 17

Live Law  

Noting that the Covid-19 situation has improved and taking into account the fact that the Courts are also working physically, the Allahabad High Court has decided today expressed its reservation to further extend all interim orders, etc, however, due to the prayer of the bar, the Court did extend the orders for another 15 days.The said order reproduced below, has …

Section 138 NI Act- Not Mentioning Date Of Service Of Demand Notice Is Not Fatal To Case: Allahabad High Court
3 years, 9 months ago

Section 138 NI Act- Not Mentioning Date Of Service Of Demand Notice Is Not Fatal To Case: Allahabad High Court

Live Law  

The Allahabad High Court has held that a complaint for dishonour of cheque under Section 138 of the Negotiable Instruments Act, 1881, cannot be dismissed merely because it does not mention the date on which the demand notice was served upon the alleged defaulter/ drawer. "When the notice is sent by registered post by correctly addressing the drawer of the …

Allahabad HC Extends Interim Orders Passed By It & Courts Subordinate To It Till January 5
4 years, 3 months ago

Allahabad HC Extends Interim Orders Passed By It & Courts Subordinate To It Till January 5

Live Law  

The order has been passed by a Division Bench comprising of Justice Munishwar Nath Bhandari and Justice Saurabh Shyam Shamshery as the Court noted that the "position obtaining today is same as was on 20.10.2020, when the last order was passed." The Bench said, "A Suo Moto cognizance pertaining to the interim orders and limitation expiring during the period of …

Govt extends last date for filing annual GST return for FY19 by 3 months till September
4 years, 10 months ago

Govt extends last date for filing annual GST return for FY19 by 3 months till September

Firstpost  

The government has extended the last date for filing annual GST return for the financial year 2018-19 by three months till September 2020 New Delhi: The government has extended the last date for filing annual GST return for the financial year 2018-19 by three months till September 2020. A notification has been issued to extend the time limit for furnishing …

National Lockdown: Allahabad HC Extends Interim Orders Passed By It & Courts Subordinate To It Till May 10 [Read Order]
4 years, 11 months ago

National Lockdown: Allahabad HC Extends Interim Orders Passed By It & Courts Subordinate To It Till May 10 [Read Order]

Live Law  

In view of extension of the national lockdown and in exercise of its powers under Articles 226 and 227 of the Constitution, a division bench of Chief Justice Govind Mathur and Justice Siddhartha Varma has extended all interim orders passed by it and by the courts subordinate to it, that expired subsequent to March 19, till May 10. The order …

Lucknow banners: Allahabad HC grants govt time till April 10 to file report
5 years ago

Lucknow banners: Allahabad HC grants govt time till April 10 to file report

The Hindu  

The Allahabad High Court has granted the Uttar Pradesh government time till April 10 to file a compliance report in the ‘name and shame’ hoardings case. Terming it an “unwarranted interference in privacy” of people and a violation of Article 21 of the Constitution, the High Court recently directed the Lucknow administration to forthwith remove the controversial ‘name and shame’ …

Deadline Of Filing Income Tax Return Not Extended; ITR Filing Last Date Today!
5 years, 6 months ago

Deadline Of Filing Income Tax Return Not Extended; ITR Filing Last Date Today!

ABP News  

It has come to the notice of CBDT that an order is being circulated on social media pertaining to extension of due dt for filing of IT Returns. It is categorically stated that the said order is not genuine.Taxpayers are advised to file Returns within extended due dt of 31.08.2019 pic.twitter.com/m7bhrD8wMy — Income Tax India August 30, 2019 How to …

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