JUDGMENT

Saumitra Dayal Singh and Surendra Singh-I, JJ.

Heard Sri. Suyash Agarwal, learned counsel for the petitioner, Shri. Gaurav Mahajan, learned counsel for respondent No.3 and Sri. Ankur Agarwal, learned counsel appearing on behalf of respondent Nos.4 and 5. Sri. Gopal Verma, learned counsel for respondent nos. 1 and 2.

2. In connected Writ Tax No.1393 of 2023, following submissions were noted:

"2. Besides challenge raised to the validity 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, 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 Transmissioni v. GST and 5 Others), dated 17.11.2023."

3. 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, w