TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether, in view of the special notification extending time for filing appeals against orders under the GST law, the petitioner could be permitted to pursue the statutory appellate remedy despite not having filed an appeal within the ordinary limitation period.
Analysis: The petition challenged an assessment order passed under Section 73 of the Bihar Goods and Services Tax Act, 2017. The statutory scheme provided an appeal under Section 107 of the Bihar Goods and Services Tax Act, 2017 within three months, with a further one-month period for delay condonation. The Court noted that the Central Board of Indirect Taxes and Customs had issued Notification No. 53 of 2023-Central Tax dated 02.11.2023, extending the time for filing appeals against orders passed on or before 31.03.2023 under Sections 73 and 74, subject to compliance with the conditions in the notification, including payment of the admitted dues and the prescribed pre-deposit. The notification also applied the procedural provisions of Chapter XIII of the Central Goods and Services Tax Rules, 2017.
Conclusion: The petitioner was allowed to avail the statutory appeal remedy by filing an appeal in accordance with the notification and complying with the prescribed conditions.
TaxTMI 
