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HC directs GST Council to consider granting extended time period for filing appeal for order passed under Section 129 and 130 of CGST Act

Bimal jain
GST Council Urged to Extend Appeal Period for Orders under Sections 129 and 130 of CGST Act Following Petition The Allahabad High Court instructed the GST Council to consider extending the time period for filing appeals against orders under Sections 129 and 130 of the CGST Act. This decision came in response to a petition by a private company, which argued that the extended appeal period granted by Notification No. 53/2023-Central Tax for orders under Sections 73 and 74 should also apply to Sections 129 and 130. The court directed the Revenue Department to review this submission, potentially allowing more time for affected parties to file appeals in similar cases. (AI Summary)

The Hon’ble Allahabad High Court in the case of M/S TENET NETWORKS PRIVATE LTD. VERSUS GST COUNCIL AND 3 OTHERS - 2024 (3) TMI 787 - ALLAHABAD HIGH COURTdirected the Revenue Department (“the Respondent”) to take into consideration the submission made by the Petitioner that the benefit of Notification No. 53/2023-Central Tax dated November 02, 2023for extended time period for filing of appeal for orders passed under Section 73 and 74 of the CGST Act, should also be extended to orders passed under Section 129 and  130 of the CGST Act.

(Author can be reached at [email protected])

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