2025 (3) TMI 481

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..... extension of the time limit. The facts aforesaid being undisputed in the sense that they are mentioned in the impugned order and the records itself, apparently, the proceedings culminating in the impugned order are time barred, therefore, there are no reason to call for a counter affidavit. Petition allowed.
Hon'ble Rajan Roy And Hon'ble Om Prakash Shukla JJ. For the Petitioner : Amrendra Ashok For the Respondent : C.S.C. ORDER 1. Heard. 2. The contention of learned counsel for the petitioner is that proceedings impugned herein which pertains to the year 2017- 18 under the U.P. GST Act, 2017 are time barred and this issue is no longer res-judicata as this has already been decided by Coordinate Bench on 12.11.2024 passed i .....

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..... 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 44 (1), which was extended to 05.02.2020 and the time limit of three years ended on 05.02.2023 but the impugned orders are dated 05.10.2024 and 02.12.2023, therefore, the impugned orders are without jurisdiction. 5. After hearing the parties, what comes out is that for justifying the 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 financia .....

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..... e notified by the Commissioner." 7. Ordinarily the due date for filing annual return is 31st December of the end of the Financial Year, which in the case of financial year 2017-18 would be 31.12.2018, however, this due date for filing annual return, as already observed earlier, was extended vide notification of the Central Board of Direct Taxes and Customs 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. 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. .....

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