Scope of the Notification No.53/2023 extending the time limit ...
Time Limit Extension for Appeals u/ss 73 & 74; Excludes Sections 129 & 130, CBIC to Address Issue.
January 29, 2024
Case Laws GST HC
Scope of the Notification No.53/2023 extending the time limit for filing an appeal u/s 107 - this notification only deals with the orders passed u/s 73 and 74 of the Act and does not take into account the orders passed u/s 129 and 130 of the Act - CBIC directed to look into this aspect of the matter at the earliest. - HC
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