Benefit of GST Amnesty Scheme could not validly operate with a prescribed retrospective cut-off date

Esquire Electronics Vs State of Maharashtra & Ors. (Bombay High Court) Conclusion: Benefit of CBIC Notification dated 2 November 2023 extending limitation for filing appeals up to 31 January 2024 could not be denied merely because adjudication order was passed after 31 March 2023; appeals restored subject to compliance with pre-deposit conditions. Held: The present writ petition was instituted by Esquire Electronics after adjudication orders were passed by the proper officers against assessee. Assessee filed appeals against this before the appellate authority. Appellate authority dismisse...