https://www.taxtmi.com/caselaws?id=446123 A later notification issued under section 148 of the CGST Act introduced a special procedure for taxable persons who had not filed appeals within the period under section 107 or whose appeals had been rejected solely on limitation. In light of that change, the earlier appellate orders dismissing the appeals as time-barred could not be sustained. The High Court set aside the limitation-based rejection and remanded the matters to the Appellate Authority for fresh consideration in accordance with the notified procedure and law. en-us Mon, 06 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446123 A later notification issued under section 148 of the CGST Act introduced a special procedure for taxable persons who had not filed appeals within the period under section 107 or whose appeals had been rejected solely on limitation. In light of that change, the earlier appellate orders dismissing the appeals as time-barred could not be sustained. The High Court set aside the limitation-based rejection and remanded the matters to the Appellate Authority for fresh consideration in accordance with the notified procedure and law. Case-Laws GST Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446123