2024 (3) TMI 60

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..... cond 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 cou .....

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..... 1.3.2023 and Notification No. 515/SI-2-23-9(47)/17-T.C215-U.P. Act- 1-2017-Order-(273/2023) dated 24.4.2023, 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 .....

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