2024 (2) TMI 1288 - HC - GST

Validity of the N/N. 09/2023 dated 31.3.2023 and N/N. 515/SI-2-23-9(47)/17-T.C215-U.P. Act- 1-2017-Order-(273/2023) dated 24.4.2023 - valid reason exists to grant second extension of time to issue show cause notice under Section 73(10) of the U.P. GST Act, 2020 or not - HELD THAT - All respondents are represented. They pray for and are granted six weeks' time to file counter affidavit. Petitioner shall have two weeks, thereafter, to file rejoinder affidavit. List thereafter showing the name of Sri N.C. Gupta as counsel for Union of India.

Summary

Issues involved:

The issues involved in the judgment are the validity of Notification No. 09/2023 dated 31.3.2023 and Notification No. 515/SI-2-23-9(47)/17-T.C215-U.P. Act- 1-2017-Order-(273/2023) dated 24.4.2023, the grant of a second extension of time to issue show cause notice under Section 73(10) of the U.P. GST Act, 2020, the issuance of notification No.56 of 2023 dated 28th December, 2023 under the Central GST Act, 2017 without prior approval of the GST Council, and the absence of a parallel notification under the UP GST Act, 2017.

Validity of Notifications and Time Extension:

The petitioner challenged the validity of Notification No. 09/2023 dated 31.3.2023 and Notification No. 515/SI-2-23-9(47)/17-T.C215-U.P. Act- 1-2017-Order-(273/2023) dated 24.4.2023, arguing that there was no valid reason for the second extension of time to issue a show cause notice under Section 73(10) of the U.P. GST Act, 2020. It was contended that the show cause notice dated 30.9.2023 was time-barred, with reference to an interim order in a similar Writ Petition. The Court noted the submissions and observed that the matter required consideration, connecting it with another related case.

Issuance of Notification under Central GST Act:

In the present case, it was argued that the impugned notification No.56 of 2023 dated 28th December, 2023, was issued solely under the Central GST Act, 2017, without the prior approval of the GST Council. Furthermore, it was highlighted that no parallel notification had been issued under the UP GST Act, 2017. Considering the order in the lead case and the facts presented, the Court deemed the matter deserving of further examination.

Court Proceedings and Orders:

All respondents were represented in the proceedings, and they were granted six weeks to file a counter affidavit, with the petitioner given two weeks thereafter to file a rejoinder affidavit. The Court listed the matter for further proceedings, with specific mention of the counsel for the Union of India. Additionally, in light of an interim order in the lead case, the Court directed that proceedings following the impugned notice dated 12.12.2023 could continue, but no final order should be passed without the Court's permission.