Extension of Time Limit Not Applicable for Section 73 GST Orders for FY 2017-18

A.V. Pharma Vs State of U.P. (Allahabad High Court)

Notification extending time limit not applicable for passing of order under Section 73 for FY 2017-18

Summary: In the case of A.V. Pharma Vs State of Uttar Pradesh (Writ Tax No. 264 of 2024), the Allahabad High Court addressed whether a notification extending the time limit for issuing orders under Section 73 of the CGST Act, 2017, could apply retrospectively. The petitioner, M/s. AV Pharma, challenged two orders for FY 2017-18 issued in Forms GST DRC-13 and GST DRC-07 on the grounds that they were

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