Patna High Court Grants GST Appeal Amnesty benefit beyond Cut-off Date

Nexus Motors Private Limited A Private Limited Vs. State of Bihar (Patna High Court) The Patna High Court, in the case of Nexus Motors Private Limited vs. State of Bihar, has ruled in favor of granting the benefit of GST amnesty beyond the specified cut-off date mentioned in Notification No. 53/2023-Central Tax. The court set aside an order dismissing an appeal due to a delay of five days. High Court held that Benefit of amnesty provided under Notification No. 53/2023-Central Tax would be available in case of appeal filed against order passed at least three months prior to date of issuance i....