A.V. Pharma Vs State of U.P.
Date: November 11, 2024
Subject Matter
Notification extending the time limit for issuing orders under Section 73 of the CGST Act, 2017 cannot be applied retrospectively
Summary
In the case of A.V. Pharma Vs State of Uttar Pradesh (Writ Tax No. 264 of 2024), the Allahabad High Court examined whether a notification issued on April 24, 2023, which extended the time limit for issuing orders under Section 73 of the CGST Act, 201…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 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 for the State as also Shri Akhilesh Kumar, Deputy Commissioner, State G.S.T., Lucknow, who is present be…