2024 (3) TMI 681

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..... ct- 1-2017-Order-(273/2023) dated 24.4.2023 - no valid reason existed 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 the present case, it has further been submitted that the further impugned Notification No.56 of 2023 dated 28th December, 2023, has been issued only under the Central GST Act, 2017, that too, without prior .....

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..... n 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 Transmissioni Vs. GST and 5 Others), dated 17.11.2023. 3. In the present case, it ha .....

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