{"id":71157,"date":"2025-03-19T06:45:29","date_gmt":"2025-03-19T01:15:29","guid":{"rendered":""},"modified":"2025-03-19T06:45:29","modified_gmt":"2025-03-19T01:15:29","slug":"gst-proceedings-under-section-73-not-time-barred-when-completed-before-december-31-deadline","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71157","title":{"rendered":"GST Proceedings Under Section 73 Not Time-Barred When Completed Before December 31 Deadline"},"content":{"rendered":"<p>GST Proceedings Under Section 73 Not Time-Barred When Completed Before December 31 Deadline<br \/>Case-Laws<br \/>GST<br \/>The HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. The proceedings commenced on 20.09.2023 via show cause notice with a final order issued on 15.12.2023. Applying the precedent established in M\/s A.V. Pharma vs. State of U.P. &#038; Ors., the Court determined that such orders could only be passed until 31.12.2023, even with time extensions. S<\/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=86644\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Proceedings Under Section 73 Not Time-Barred When Completed Before December 31 DeadlineCase-LawsGSTThe HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. The proceedings commenced on 20.09.2023 via show cause <\/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-71157","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71157","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=71157"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71157\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}