Kerala HC Grants Extension for CGST Appeal against Orders passed u/s 73/74

Adithya Marketing Vs State Tax Officer (Kerala High Court) Introduction: The Kerala High Court, in the case of Adithya Marketing vs State Tax Officer-I, addressed the challenge to the assessment order dated 20.06.2022 (Ext.P1). This article delves into the court’s decision, highlighting the extension granted for filing appeals under Section 73/74 of the CGST/SGST Act, 2017. Detailed Analysis: The petitioner contended that the appeal period against orders under Section 73/74 had been extended until 31.01.2024, citing Notification No.53/2023 dated 02.11.2023 by the Central Board of Indirec...