Rajasthan HC to Adjudicate Validity of Appeal Amnesty Scheme Notification & CGST Act Section 107(4)

Abdus Sami Saifi Vs Union of India (Rajasthan High Court) Rajasthan HC to decide on validity of Notification relating to Amnesty Scheme for filing of Appeals and Section 107(4) of the CGST Act Introduction: The recent case of Abdus Sami Saifi vs. Union of India before the Rajasthan High Court has raised questions about the validity of Notification No. 53/2023 and Section 107(4) of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner challenges the restriction on the Appellate Authority’s right to condone appeal delays and the rationale behind the extended limitation pe...