2024 (2) TMI 1288

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..... ason 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 .....

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..... 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 Transmissioni Vs. GST and 5 Others), dated 17.11.2023. 3. In the present case, it has further b .....

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