The High Court quashed the demand order and show cause notice issued under Section 73 of the Uttar Pradesh GST Act, 2017, ruling that they were beyond the prescribed time limit. The court held that the retrospective extension of time did not apply to cases where the limitation period had already expired. The petitioner’s accounts are ordered to be de-freezed.

The petitioner received an adjudication order for FY 2017-18 and appealed against it, but the appeal was rejected due to delay. Meanwhile, a second adjudication order was mistakenly issued. The Court quashed the duplicate order, recognized the appellate authority’s failure to exercise jurisdiction, condoned the delay, and directed a fresh appeal hearing on merit within twelve weeks.

The petitioner challenged the rejection of their GST appeal for being time-barred. The appeal pertained to an order issued during the Covid-19 pandemic, which the petitioner claimed to have been unaware of. The court acknowledged the impact of the pandemic and exercised its extraordinary powers to set aside the dismissal, restoring the case to the Assessing Officer.

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..

Seeks to amend Notification No 17/2017- Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.

A new entry is added S. No. 98B.The entry for S. No. 15 is expanded to include "Fortified Rice Kernel (FRK)". The term "pre-packaged and labelled" is redefined in the Explanation to cover retail commodities up to 25 kg or 25 liters

New entries are introduced in the schedule S. No. 105A. It specifies that commodities intended for retail sale, pre-packed in units of not more than 25 kg or 25 liters.

The amendment eligibility for concessional tax rates by including food inputs used in fortified rice kernel production for government welfare schemes.

The amendment raises the IGST rate on the specified item under S. No. 4 from 12% to 18%, effective immediately.

These amendments refine the definitions and processes concerning "specified premises" for hotel accommodations. Annexure VII are newly introduced.