[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 clarified that a notification dated April 24, 2023, allowing time extensions for filing returns under Section 31(10) of the Uttar Pradesh GST (UPGST) Act, is effective only from March 31, 2023, and cannot apply retrospectively. The petitioner argued for retrospective application of the notification to cover earlier delays in return filing. However, the court rejected this claim, emphasizing that statutory notifications cannot override express provisions of the law. The judgment reaffirmed that taxpayers must comply with existing deadlines unless explicitly provided otherwise through prospective notifications. The court's decision highlights the judiciary's role in ensuring that administrative actions adhere to statutory frameworks, particularly in the context of tax compliance and procedural timelines.