https://www.taxtmi.com/caselaws?id=447369 A special GST notification extended the time for filing appeals against orders under Sections 73 and 74 and allowed pending delayed appeals to be treated as filed under its procedure. The appellate remedy could therefore be restored where an appeal had been rejected as time-barred, but admissibility depended on strict compliance with the notification's conditions, including payment of the admitted tax, interest, fine, fee and penalty, plus the specified percentage of the disputed tax within the stipulated time. Restoration was thus available, but hearing on merits remained conditional on full compliance with the prescribed monetary and procedural requirements. en-us Mon, 18 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447369 A special GST notification extended the time for filing appeals against orders under Sections 73 and 74 and allowed pending delayed appeals to be treated as filed under its procedure. The appellate remedy could therefore be restored where an appeal had been rejected as time-barred, but admissibility depended on strict compliance with the notification's conditions, including payment of the admitted tax, interest, fine, fee and penalty, plus the specified percentage of the disputed tax within the stipulated time. Restoration was thus available, but hearing on merits remained conditional on full compliance with the prescribed monetary and procedural requirements. Case-Laws GST Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447369