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2024 (3) TMI 681 - ALLAHABAD HIGH COURTValidity 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 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 approval of the GST Council. In any case, no parallel notification may have been issued under the UP GST Act, 2017. The matter requires consideration - Connect with Writ Tax No.1256 of 2023.
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