9911796707
TMI Blog2025 (3) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... could have been passed only till 31.12.2023 even after 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.
The impugned orders and proceedings quashed - petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 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 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 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been freezed shall be de-freezed." 3. In this case, proceedings under Section 73 of the U.P. GST Act, 2017 were initiated on 20.09.2023 by issuance of a show cause notice and final order has been passed on 15.12.2023 whereas in view of the above quoted judgment, such an order could have been passed only till 31.12.2023 even after 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, we see no reason to call for a counter affidavit. We, accordingly, quash the impugned orders and proceedings. Consequences shall follow accordingly as per law. 4. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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