Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
The court dismissed the appeal filed by the petitioner on the ground of limitation. The petitioner relied on a notification dated 02.11.2023, which allowed appeals against orders u/ss 73 or 74 of the GST Act passed before 31.03.2023 to be filed by 31.01.2024 without being time-barred. However, the impugned order in the present case was passed on 20.07.2023, after the cut-off date mentioned in the notification. The court held that the notification did not aid the petitioner. Relying on the case of M/s Yadav Steels, the court observed that delay in filing an appeal cannot be condoned beyond the prescribed period of limitation under the Act. Consequently, the court found no merit in the writ petition and dismissed it.
The court dismissed the appeal filed by the petitioner on the ground of limitation. The petitioner relied on a notification dated 02.11.2023, which allowed appeals against orders u/ss 73 or 74 of the GST Act passed before 31.03.2023 to be filed by 31.01.2024 without being time-barred. However, the impugned order in the present case was passed on 20.07.2023, after the cut-off date mentioned in the notification. The court held that the notification did not aid the petitioner. Relying on the case of M/s Yadav Steels, the court observed that delay in filing an appeal cannot be condoned beyond the prescribed period of limitation under the Act. Consequently, the court found no merit in the writ petition and dismissed it.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
