2024 (2) TMI 658

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..... cation 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 - time limitation - HELD THAT:- In any case, no parallel notification has been issued under the UP GST Act, 2017. All respondents are represented. They pray for and are granted six weeks' time to file counter affidavit. Petitioner shall have two weeks, thereafte .....

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..... - 1-2017-Order-(273/2023) dated 24.4.2023, there did not exist any valid reason to grant second extension of time to issue show cause notice under Section 73(10) of the U.P. GST Act, 2020. Consequently, the show cause notice dated 30.9.2023 is described to be time barred. Reliance has been placed on interim order granted in similar Writ Petition being Writ-Tax No. 1256 of 2023 (M/s Graziano Transm .....

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