https://www.taxtmi.com/caselaws?id=446383 A delayed GST appeal dismissed under section 107 of the Bihar GST Act could be revived where Notification No. 53/2023-Central Tax extended the filing period for specified orders and created a special procedure for delayed appeals. The court held that the appeal could be entertained only if the prescribed conditions were met, including discharge of admitted dues, payment of the required percentage of disputed tax, and compliance within the notified time. Because the dismissal had been made solely for delay, the order was set aside and the appeal restored to the appellate file, subject to compliance with the notification's requirements. en-us Thu, 09 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446383 A delayed GST appeal dismissed under section 107 of the Bihar GST Act could be revived where Notification No. 53/2023-Central Tax extended the filing period for specified orders and created a special procedure for delayed appeals. The court held that the appeal could be entertained only if the prescribed conditions were met, including discharge of admitted dues, payment of the required percentage of disputed tax, and compliance within the notified time. Because the dismissal had been made solely for delay, the order was set aside and the appeal restored to the appellate file, subject to compliance with the notification's requirements. Case-Laws GST Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446383