Notification extending time limit not applicable for passing of order under Section 73 for FY 2017-18


Last updated: 20 December 2024

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of M/s. AV Pharma v. State of UP [Writ Tax No. 264 of 2024 dated November 12, 2024] allowed the writ petition and quashed the order issued by the Department for FY 2017-2018 stating that the orders have been issued beyond the prescribed time limit thereby holding that as the time limit for passing of order under Section 73 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") for the Impugned Period i.e. February 05, 2023 has expired prior to the date of notification coming into effect i.e. March 31, 2023, thus, the Notification extending the time limit for passing of Impugned Order under Section 79 would not be applicable.

Citation :
Writ Tax No. 264 of 2024 dated November 12, 2024

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Bimal Jain
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