{"id":70439,"date":"2024-11-20T08:47:12","date_gmt":"2024-11-20T03:17:12","guid":{"rendered":""},"modified":"2024-11-20T08:47:12","modified_gmt":"2024-11-20T03:17:12","slug":"high-court-quashes-orders-exceeding-u-p-g-s-t-act-time-limits-orders-de-freezing-of-petitioner-39-s-accounts","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70439","title":{"rendered":"High Court Quashes Orders Exceeding U.P.G.S.T. Act Time Limits; Orders De-freezing of Petitioner&#39;s Accounts."},"content":{"rendered":"<p>High Court Quashes Orders Exceeding U.P.G.S.T. Act Time Limits; Orders De-freezing of Petitioner&#39;s Accounts.<br \/>Case-Laws<br \/>GST<br \/>The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u\/s 73 and Section 44 of the Act. The key points are: the retrospective effect of notifications, the time limit prescribed for issuing orders u\/s 73(9) based on the due date of filing annual returns u\/s 44(1), and the validity of the impugned orders in li<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=83270\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u\/s 73 and Section 44 of the Act. The key points are: the retrospective effect of notifications, the time limi<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70439","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70439"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70439\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}