9911796707
TMI Blog2025 (2) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.02.2018, to 05.02.2020 and 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.
Considering the fact that in this case the Assessment Order was passed on 02.12.2023, which could not have been passed as it was barred by the said provision, the writ petition is allowed and the impugned orders dated 02.12.2023 and 29.09.2023 passed by the Assistant Commissioner, Lucknow Sector-20, Lucknow quashed. X X X X Extracts X X X X X X X X Extracts X X X X ..... DRC-07 dated 02.12.2023 issued by Deputy Commissioner, State Tax, Sector-5, Lucknow contained as annexure no. 2 to this writ petition. iii) to issue a writ, order or direction in the nature of mandamus commanding the respondents to direct the petitioner bank to de-freeze the two bank accounts operated petitioners i.e. account No. 7711564951 and Accout No. 9946014812 in Kotak Mahindra Bank. " 4. The contention of learned counsel for the petitioner is that the impugned orders are barred by sub Section 10 of Section 73 of the U.P.G.S.T. Act, 2017 (hereinafter referred to as, the Act, 2017) as they have been passed beyond the time limit prescribed therein as calculated from the due date of filing annual returns prescribed in Section 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year. Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." 7. Ordinarily the due date for filing annual return is 31st December of the end of the Financial Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond jurisdiction being barred by the time provided in the said provision, therefore, we allow the writ petition and quash the impugned orders dated 05.10.2024 and 02.12.2023 issued by the Deputy Commissioner, State Tax, Sector 05, Lucknow. 9. Consequences shall follow, accordingly. The accounts of the petitioner which have been freezed shall be de-freezed. " As would be apparent from a reading of the said order, the due date for filing annual return in the case of financial year 2017- 18 was 31.12.2018, however, this due date was extended by the Central Board of Direct Taxes and Customs vide notification dated 03.02.2018, to 05.02.2020 and this notification was adopted by the State of U.P. vide notification dated 05.02.2020. Bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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