GST notification dated 24th April 2023 applicable from 31st March 2023: Allahabad HC

A.V. Pharma Thru. Its Prop. Smt. Madhu Vohra Vs State of U.P (Allahabad High Court) In the case of A.V. Pharma Vs. State of Uttar Pradesh, the Allahabad High Court addressed the issue of the validity of GST orders passed beyond the prescribed time limits. The petitioner, A.V. Pharma, challenged the orders issued by the Deputy Commissioner of State Tax, Lucknow, arguing that they were barred by the statutory time limit under Section 73 of the U.P. GST Act, 2017. The petitioner contended that the time limit for issuing such orders, calculated from the due date for filing annual returns, had expi...