GST Assessment Order Passed Beyond Statutory Three-Year Limit: Allahabad HC Quashes Order [Read Order]

The Allahabad High Court quashed a GST assessment order as it was passed beyond the statutory three-year limitation under Section 73(10) of the UPGST Act
By Kavi Priya - On April 18, 2025 8:46 am - 2 mins read
Allahabad High Court - GST - GST Order - GST Assessment Order - TAXSCAN

In a recent ruling, the Allahabad High Court (Lucknow Bench) quashed a GST assessment order passed beyond the statutory time limit prescribed under Section 73(10) of the Uttar Pradesh GST Act, 2017. Anita Traders, a proprietorship firm represented by its proprietor Aneeta Sharma, challenged the legality of the assessment proceedings initiated by the Assistant Commissioner,…

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