[S.73(10) UPGST] Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court

The Allahabad High Court ruled that the time extension notification dated April 24, 2023, issued under Section 73(10) of the Uttar Pradesh Goods and Services Tax Act (UPGST), is valid only from March 31, 2023, and not retroactively. The case involved a taxpayer challenging the application of the notification for periods preceding its issuance. The court held that retrospective applicability of such notifications violates legal principles and taxpayers’ rights. It emphasized that statutory provisions under tax laws must be applied prospectively unless explicitly stated otherwise. This ruling protects taxpayers from arbitrary interpretations and highlights the importance of clear guidelines in implementing tax notifications. It stresses fairness and transparency in enforcing tax laws while safeguarding taxpayers’ interests.