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TMI Blog2025 (4) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... , State GST, Lucknow under Section 73(9) of Goods Service Tax Act, 2017 by which tax liability of Rs. 1,12,827.38/- as well as the penalty of Rs. 20,000/- and interest of Rs. 1,14,787.42/- have been imposed. 3. The contention of the petitioner's counsel was that order is time barred. He invited our attention to a judgment passed by us on 12.11.2024 in Writ Tax No. 264 of 2024 to submit that based on the said judgment this writ petition is liable to be allowed. The said judgment reads as under:- "1. Supplementary affidavit on behalf of petitioner and short counter affidavit on behalf of State filed today are taken on record. 2. Heard Shri Anuj Kudesia, learned counsel for the petitioner and learned Additional Chief Standing Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 financial year 2017- 18 upto 31.12.2023, however, what is being omitted from consideration by the opposite party is that this notification dated 24.04.2023 has been given retrospective effect only from 31.03.2023 and not prior to it, now, in this context we may refer to Section 73 (10) of the Act, 2017, which reads as under:- "(10) The proper officer shall issue the order unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2018 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. Now the opposite parties are relying on the notification dated 24.04.2023 to submit that in fact they could have passed the order under sub Section 9 of Section 73 uptill 31.12.2023 however in doing so, they omit to consider para no. 2 of the said notification which says that the notification dated 24.04.2023 would be applicable retrospectively but only from 31.03.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act) read with section 20 of the integrated Goods and Services Tax Act, 2017 (13 of 2017) and in partial modification of the notifications No.-445/XI-2-9(47)/17-U.P. Act-1 of 2017-Order-(118)-2020 dated 11.05.2020 and No.-496/XI- 2-21-9(47)17-U.P. Act-1-2017-Order-(186)-2021 dated 28.06.2021, the Governor, on the recommendations of the Council, hereby,- (i) extends the time limit specified under sub-section (10) of Section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, in respect of a tax period for the financia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not paid or short paid or of input tax credit wrongly availed or utilized, in respect of a tax period for the financial year 2017-18, stood excluded up to the 30th day of September, 2023 and by the subsequent notification of the State Government dated 24.04.2023 which has been given effect from 31.03.2023 the said time limit stood extended till 31.12.2023 for the financial year 2017-18. 6. In the case at hand, the impugned order has been passed on 13.12.2023, therefore, it has been passed within the time limit as extended by the Notifications referred hereinabove. The said notifications are not under challenge. 7. The aforesaid notification dated 21.07.2022 was not brought to the notice of the Court while passing the order in Writ Tax N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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