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Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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.
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