Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Scope of the Notification No.53/2023 extending the time limit ...

Case Laws     GST

January 29, 2024

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

View Source

 


 

You may also like:

  1. The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

  2. The High Court examined the validity of Notification No. 56/2023-CT dated 28.12.2023, which extended the time limit for passing orders u/s 73 of the Central Goods and...

  3. The High Court held that the Notification No. 9/2023 dated 31-03-2023, extending the time limit u/s 168A of the CGST Act, was valid and cannot be faulted. The...

  4. Limitation u/s 107 of the BGST Act - Filing of Appeal before the Appellate Authority - The Court recognized the validity of Notification No. 53 of 2023, which extended...

  5. Faceless assessment u/s 144B - time-limit to complete the assessment - Even if for a moment we hold that Relaxation Act is applicable to petitioner’s case, the...

  6. Delay in filing the appeal - Time Limitation - petition delayed for almost one year - extension of period for filing a delayed appeal - The Court held that when a...

  7. Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time...

  8. Extension of time for disposing pending rectification applications by Interim Board for Settlement - It is proposed to substitute Section 245(9)(iv) so as to provide...

  9. Time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended.

  10. The DGFT has issued Notification No. 79/2023, dated March 18, 2024. The principal amendment extends the import of Urea (agricultural grade) through Indian Potash Limited...

  11. Exemption of deposits into ECL - Scheme extended till 30-9-2023 - Seeks to amend Notification No. 18/2023-Customs (N.T.) dated the 30th March 2023 - Notification

  12. Validity of customs notification - anti-dumping duty - sunset review - If the contention of the appellant that the notification has to be issued during the life time of...

  13. Trade Notice No. 03/2024 addresses the applicability of Notification No. 71/2023 dated 11.03.2024 issued by the Directorate General of Foreign Trade. The notification...

  14. CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the...

  15. The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

 

Quick Updates:Latest Updates