The Allahabad High Court quashed the GST assessment order and show cause notice issued for A.Y. 2017–18 under Section 73 of the UP GST Act, 2017, holding them time-barred. The Court followed its earlier ruling in M/s Anita Traders, clarifying that the extended deadline under the 24.04.2023 notification applied only if the original 3-year limitation under Section 73(10) had not already expired by 31.03.2023. The order dated 14.12.2023 is beyond jurisdiction.

The Delhi High Court quashed the denial of Rs 11.45 crore IGST refund on the ground that foreign remittances were received in the Bangalore bank account instead of the Delhi branch’s. The Court held that location of the supplier is determined by registration, not the bank’s location. Objection is found to be overly technical and unsustainable.

The Madras High Court held that GST assessments wrongly made under Section 74 without any allegation of suppression or fraud must be treated as proceedings under Section 73. This correction enables the petitioner to avail the benefits under the Amnesty Scheme for waiver of interest and penalty, since full tax was paid earlier and declared in GSTR-9/9C.