Period of limitation in filing appeal stood extended pursuant to 52nd GST Council Meeting

Modern Steel Vs Additional Commissioner And Another (Allahabad High Court) The Allahabad High Court, in the matter of M/s Modern Steel v. Additional Commissioner and Another [Writ Tax No. 1192 of 2023 dated October 19, 2023], has revisited the period of limitation for filing appeals post the52nd GST Council Meeting. The case involves a notice issued under Section 74(1) of the CGST Act to M/s Modern Steel, leading to penalties and interest. The appeal faced dismissal on grounds of delay, prompting a writ petition. The court’s recent decision brings attention to the impact of the GST Counc...