Limitation for GST appeal extended where pre-deposit condition was already satisfied; dismissal as time-barred set aside.

The extension of time for filing appeals under Section 148 of the CGST Act, as conditioned by Notification No. 53 of 2023, applied where the prescribed pre-deposit requirement was already satisfied by deduction of the assessed amount. The appellate authority therefore should not have rejected the appeal as time-barred and was required to hear it on merits. The High Court quashed the appellate order, remanded the matter to the appellate authority, and directed that the appeal be treated as filed within time.

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Issues: Whether the appeal dismissed as time-barred could still be treated as filed within limitation in view of the extension notification and the prescribed pre-deposit condition.

Analysis: The Central Government had extended the time for filing appeals under Section 148 of the Central Goods and Services Tax Act, 2017 for orders passed under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017, subject to compliance with the conditions stipulated in Notification No.53 of 2023 dated 02.11.2023. On the facts, the amount assessed against the petitioner had already been deducted, so no further payment was required to satisfy the notification's condition. The appeal therefore ought to have been entertained on merits and not rejected as barred by limitation.

Conclusion: The dismissal of the appeal as time-barred was unsustainable. The writ petition was allowed, the impugned appellate order was quashed, the matter was remanded to the appellate authority, and the appeal was directed to be treated as within time.

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