Challenge to GST time-extension notifications was kept open, with interim protection against final order pending further proceedings.

A challenge to notifications extending the time for issuance of a show cause notice, and to the consequential notice itself, was treated as requiring consideration where the petitioner alleged time-bar and a mismatch between Central GST and Uttar Pradesh GST notifications. The High Court directed filing of counter and rejoinder affidavits, listed the matter with the connected lead case, and granted interim protection by allowing proceedings to continue while restraining the authority from passing a final order without leave of the Court.

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Issues: Whether the challenge to the notifications extending time for issuance of the show cause notice and the consequent notice raised a matter requiring consideration, and whether interim protection was warranted pending further proceedings.

Analysis: The order records the petitioner's contention that the impugned extensions and the notice were time-barred and that one of the notifications was issued only under the Central GST regime without a corresponding notification under the Uttar Pradesh GST regime. The Court noted that, for reasons stated in the connected lead matter, the case required consideration and directed filing of counter and rejoinder affidavits. It further protected the petitioner by permitting proceedings to continue but restraining the authority from passing a final order without leave of the Court.

Outcome: The matter was directed to be listed with the connected case, affidavits were permitted, and interim protection was granted against passing a final order in the proceedings without leave of the Court.

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