2024 (2) TMI 480 - HC - GST

Validity 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 - parallel notification - HELD THAT - The matter requires consideration. 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.

Summary

Issues involved:
The validity of Notification No. 09/2023 and Notification No. 515/SI-2-23-9(47)/17-T.C215-U.P. Act-1-2017-Order-(273/2023) under Section 73(10) of the U.P. GST Act, 2020. Issuance of notification No. 56 of 2023 under the Central GST Act, 2017 without prior approval of the GST council and absence of a parallel notification under the UP GST Act, 2017.

Validity of Notification No. 09/2023 and Notification No. 515/SI-2-23-9(47)/17-T.C215-U.P. Act-1-2017-Order-(273/2023):
The challenge raised was regarding the validity of the aforementioned notifications and the grant of a 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, drawing reliance on an interim order in a similar Writ Petition. The submissions emphasized the lack of valid reasons for the second extension and questioned the legality of the notifications in question.

Issuance of Notification No. 56 of 2023 under the Central GST Act, 2017:
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. Moreover, it was highlighted that no corresponding notification had been issued under the UP GST Act, 2017. The submission raised concerns about the procedural compliance and the absence of parallel notifications under the relevant Acts.

Court's Decision and Directions:
Considering the arguments presented and the facts of the case, the Court deemed the matter worthy of consideration, linking it with a related case for further examination. All respondents were represented, 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 directed that proceedings in response to the impugned notice dated 5.1.2024 could continue, but no final order should be passed without the Court's permission, in line with the interim order issued in the lead case. The case was listed for further proceedings post the filing of affidavits.