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Home Highlights January 2024 Year 2024 This

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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