Delay in Filing Appeal U/S 107 Allowed per Notification No. 53/2023-CGST

Mali Tractors Private Limited Vs Union of India (Patna High Court) Condonation of delay in filing assessee’s GST appeal under section 107 after 31.03.2023 was allowed based on Notification No. 53 of 2023, Central Tax. Conclusion: There was no rationale in Notification No. 53 of 2023, Central Tax which was brought out on 02.11.2023 only permitted appeals to be filed from orders passed by the proper officer on or before 31.03.2023, s a cut off date as the notification itself was brought out on 02.11.2023 and in such circumstances any order passed in at least three months before that date; ...