GST DAILY – 478 : Order was liable to be quashed since it was issued after limitation date for FY 2017-18: HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Ambrish Chandra Arya V/s State of U.P.

, decided on 25-3-2025

👉 Issue:-

✔️ Can Order would be valid if it was issued after limitation date?

👉 The Hon’ble High Court Judgement:-

✔️ Where impugned order was passed on 14-12-2023 for financial year 2017-18, following judgement in Anita Traders LKO. U.P. v. State of U.P. [2025] 171 taxmann.com 853 (Allahabad), wherein it was held that an order under section 73(9) pertaining to 2017-18 could have been passed by 5-2-2023, impugned orders/notices were to be quashed.

Section 73 of Central Goods and Services Tax Act, 2017