GST time-extension notifications and show cause notice limitation were linked to the lead matter, with proceedings allowed to continue.

The challenged GST notifications extending the time for issuance of a show cause notice were examined alongside the connected lead matter, including the contention that the later notification under the Central GST framework lacked a corresponding State notification. The proceedings were treated as linked to that lead case, counter and rejoinder affidavits were permitted, and action under the impugned notice was allowed to continue. No final order was to be passed without leave of the Court, leaving the time-bar issue and validity of the notifications to be considered in the connected matter.

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Issues: Whether the challenged notifications extending time for issuance of the show cause notice under the GST regime were valid, and whether the impugned notice was time-barred.

Analysis: The matter was taken up with reference to the connected lead case, where the validity of the relevant notifications and the consequence of the alleged extension of time under section 73(10) were already under consideration. The Court also noticed the contention that the later notification was issued under the Central GST framework without a corresponding State notification.

Outcome: The petition was connected with the lead matter, counter and rejoinder affidavits were permitted, and the proceedings pursuant to the impugned notice were allowed to continue, but no final order was to be passed without leave of the Court.

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