2024 (10) TMI 1320

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..... e remedy of an appeal. Therefore, if the Petitioner files an appeal within four weeks from today, the Appellate Authority should consider such appeal on merits without going into the issue of limitation. This petition was pending since 23 June 2023 and Petitioner was bona fide prosecuting it before this Court. The Appellate Authority should take into consideration the effect the Finance (No. 2) Ac .....

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..... . 4). This order is appealable. However, no appeal was filed possibly on account of the issue of transition credit under Section 140 (7) of the CGST Act, 2017. Now that this issue stands address by the Finance (No. 2) Act of 2024, there is no reason why the Petitioner should not be relegated to the remedy of an appeal. 4. Therefore, if the Petitioner files an appeal within four weeks from today, t .....

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