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2024 (3) TMI 60 - HC - GSTValidity of the 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 - no valid reason to grant second extension of time to issue show cause notice under Section 73(10) of the U.P. GST Act, 2020 - HELD THAT - In view of interim order granted in the lead case, proceedings in pursuance of the impugned notice dated 28.12.2023 may go on but no final order may be passed except with leave of the Court. 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 Gopal Verma as counsel for Union of India.
Issues involved: Validity of notifications u/s 73(10) of U.P. GST Act, 2020; Issuance of notification under Central GST Act, 2017 without GST Council approval.
Validity of notifications u/s 73(10) of U.P. GST Act, 2020: In the connected Writ Tax No.1393 of 2023, challenge was raised regarding 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. It was argued that the second extension of time to issue show cause notice u/s 73(10) of the U.P. GST Act, 2020 was not justified, rendering the show cause notice dated 30.9.2023 as time-barred. Reference was made to an interim order in a similar Writ Petition. The court noted the submissions and observed that the matter requires consideration based on the reasons stated in the lead case of Writ Tax No.1256 of 2023. Issuance of notification under Central GST Act, 2017 without GST Council approval: In the present case, it was contended that the impugned notification No.56 of 2023 dated 28th December, 2023 was issued solely under the Central GST Act, 2017 without prior approval of the GST Council. Additionally, it was highlighted that no corresponding notification had been issued under the UP GST Act, 2017. Considering the arguments presented and the absence of parallel notification under the state GST Act, the court found it necessary to further examine the matter. Separate Judgment (if applicable): No separate judgment was delivered by the judges in this case.
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