Having the same issue with Python 3.12 and Python 3.13 on Windows 11 x64.

In my case, as it turns out, it's because I have the following in my PYTHONPATH:

C:\Program Files\QGIS 3.28.2\apps\qgis\python
C:\Program Files\QGIS 3.28.2\apps\Python39\Lib\site-packages

Removing this, and there is no need to do anything special with upgrading pip or choosing specific numpy version.