9911796707
TMI Blog2025 (5) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... s regards the first point, he relied upon judgment of this Court dated 12.11.2024 passed in Writ Tax No.264 of 2024 [M/s A.V. Pharma vs. State of U.P. & Ors.]. However, this judgment has already been considered in a subsequent judgment delivered yesterday i.e. on 23.04.2025 in Writ Tax No.303 of 2025 [M/s Manoj Glass vs. State of U.P.] wherein we have noticed that the notification dated 21.07.2022 by which the date for passing of order was extended upto 30th September, 2025 was not brought to the notice of the Court at the time of decision in the aforesaid Writ Tax No.264/2024. Therefore, taking note the said notification, we have dismissed a similar writ petition and the said judgment reads as under:- "1. Shri Shobit Kant, learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ashing the assessment order and DRC-07 dated 02.12.2023 issued by Deputy Commissioner, State Tax, Sector-5, Lucknow contained as annexure no. 2 to this writ petition. iii) to issue a writ, order or direction in the nature of mandamus commanding the respondents to direct the petitioner bank to de-freeze the two bank accounts operated petitioners i.e. account No. 7711564951 and Accout No. 9946014812 in Kotak Mahindra Bank. " 4. The contention of learned counsel for the petitioner is that the impugned orders are barred by sub Section 10 of Section 73 of the U.P.G.S.T. Act, 2017 (hereinafter referred to as, the Act, 2017) as they have been passed beyond the time limit prescribed therein as calculated from the due date of filing annual retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year. Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." 7. Ordinarily the due date for filing annual return is 31st December of the end of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs are beyond jurisdiction being barred by the time provided in the said provision, therefore, we allow the writ petition and quash the impugned orders dated 05.10.2024 and 02.12.2023 issued by the Deputy Commissioner, State Tax, Sector 05, Lucknow 9. Consequences shall follow, accordingly. The accounts of the petitioner which have been freezed shall be de-freezed." 4. However, Shri Rajesh Tiwari, learned Additional Chief Standing Counsel for the State has placed before us a Notification dated 21.07.2022 which was not brought to our notice while deciding the Writ Tax No. 264 of 2024. The said Notification reads as Under:- "NOTIFICATION ----------------------------------------------------------------------------------------- No.-596/X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication under section 54 or section 55 of the said Act. \ 2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2020." 5. When we take into consideration the notification aforesaid what we find is that though by virtue of the Central Board of Direct taxes and Customs Notification dated 03.02.2018 the date for filing annual return for the financial year 2017-18 which would normally be 31.12.2018 stood extended till 05.02.2020 and based on the said notification the period of three years mentioned in Sub-section 10 of Section 73 would end on 05.02.2023, meaning thereby, an order under Sub-Section 9 of Section 73 could have been passed by 05.02.2023 for the financial year 2017-18, however, in v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy of appeal is prescribed against such an order. 10. The petitioner has not brought the said Circular on record. 11. In view of the above, the writ petition is dismissed. " In view of the reasons already given in the judgment quoted above, as the first judgment was apparently erroneous and we have noticed that the State proposes to file an application seeking review of judgment dated 12.11.2024, the first ground is not tenable. So far as the second ground is concerned, Sri Rajesh Tewari, learned Addl. C.S.C. fairly submits that opportunity of hearing envisaged under section 75(4) of the Act, 2017 has not been given, therefore, only on this second ground, we allow this writ petition and set aside the impugned order, however, with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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