Time limitation for appeal against order u/ss 73 or 74 of GST ...

GST Appeal Deadline Upheld: Courts Reject Extension Beyond Prescribed Period for Post-March Orders.

Case Laws GST

October 5, 2024

Time limitation for appeal against order u/ss 73 or 74 of GST Act cannot be condoned beyond prescribed period. Notification dated 02.11.2023 allowing filing of appeal by 31.01.2024 without limitation applies only to orders passed on or before 31.03.2023. For impugned order dated 20.07.2023, notification is inapplicable. Delay in filing appeal cannot be condoned as per M/s Yadav Steels [2024 (2) TMI 1069 - ALLAHABAD HIGH COURT]. Petitions dismissed by High Court for lack of merit.

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Time limitation for appeal against order u/ss 73 or 74 of GST ...

GST Appeal Deadline Upheld: Courts Reject Extension Beyond Prescribed Period for Post-March Orders.

Case Laws GST

October 5, 2024

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