Case Law Details
Veira Electronics Private Limited Vs State Of U.P. And 2 Others (Allahabad high court)
The case of Veira Electronics Private Limited versus the State of U.P. and others unfolds in the Allahabad High Court. This article delves into the arguments presented by the petitioner, challenging a notification related to the extension of the appeal deadline under the Central Goods and Services Act, 2017 (CGST Act).
Detailed Analysis:
1. Notification Details: The petitioner’s counsel highlights Notification No.53/2023-Central Tax, asserting an extension till January 31, under Section 107 of the CGST Act. However, concerns arise as the notification seems to exclude orders under Sections 129 and 130 of the Act.
2. Discriminatory Aspect: The petitioner’s representative, Mr. Shubham Agarwal, argues that the notification’s focus on Sections 73 and 74 is discriminatory. He contends that Sections 129 and 130, pertaining to penalty provisions, should be included for a comprehensive coverage of appeals.
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