Allahabad HC upholds extended time limit for passing UPGST order for FY 2017-18

U.P. Projects Consultants Private Limited Vs State of U.P. (Allahabad High Court) Allahabad High Court recently addressed the critical issue of timeliness in the issuance of assessment orders under the Uttar Pradesh Goods and Services Tax Act, 2017 (UP GST Act). The case, involving U.P. Projects Consultants Private Limited against the State of U.P., hinged on whether an ex-parte order passed under Section 73 of the Act for the Financial Year 2017-18 was within the prescribed period of limitation. The petitioner, U.P. Projects Consultants Private Limited, challenged an ex-parte order dated Dece...