Limitation challenge to extended show cause notice time kept open as notice proceedings continue pending lead case consideration.

The validity of notifications extending the time to issue a show cause notice, and the notice issued under them, was raised on limitation grounds and on the alleged absence of a corresponding State GST notification. The Allahabad HC directed that the matter be considered with the lead case, permitted filing of counter affidavit and rejoinder, and allowed the proceedings on the impugned notice to continue meanwhile, but no final order was to be passed except with leave of the Court.

---

---

Issues: Whether the impugned notifications extending time for issuance of show cause notice and the notice issued thereunder required consideration on the ground of limitation and alleged absence of parallel notification under the State GST law.

Outcome: The matter was directed to be considered along with the lead case, counter affidavit and rejoinder were permitted, and in the meantime proceedings on the impugned notice were allowed to continue without any final order being passed except with leave of the Court.

---