CGST appeal relief under extended limitation allows exclusion of writ pendency and enables merits hearing.

Notification No. 53/2023-Central Tax extends relief to assessees who could not file a CGST appeal within the prescribed time under Section 107, provided the appeal is filed within the notified extended period. Where a writ petition was filed before the cut-off date, the period during which that petition remained pending is to be excluded for the purpose of computing the time to pursue the statutory appeal. The appellate authority is required to receive the appeal and decide it on merits if the notification conditions are satisfied, enabling recourse to the appellate remedy despite the earlier writ.

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Issues: Whether the petitioner should be permitted to pursue an appeal against the assessment order in terms of Notification No.53/2023-Central Tax dated 02.11.2023 despite the pendency of the writ petition.

Analysis: The assessment order fell within the class of orders covered by the notification. The notification extended relief to assessees who could not file an appeal within the time prescribed under Section 107 of the Central Goods and Services Tax Act, 2017, if the appeal was filed within the stipulated extended period. Since the writ petition had been filed before the cut-off date, the period during which the writ petition remained pending was treated as liable to be excluded for the purpose of enabling the statutory appeal.

Outcome: Leave was granted to present an appeal under the notification within seven days from receipt of the order, and the appellate authority was directed to receive and decide the appeal on merits if the conditions were satisfied.

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