https://www.taxtmi.com/caselaws?id=447830 A GST appellate limitation issue arose where an appeal was rejected as time-barred by five days, and the analysis noted that section 107(4) of the Bihar GST Act allows only the prescribed appeal period plus a limited condonation period, with no further power to extend time. It further explained that Notification No. 53/2023-Central Tax was intended to provide a special procedure for appeals rejected solely on limitation grounds, and that a rigid 31.03.2023 cut-off would exclude closely proximate orders and defeat the notification's beneficial object. On that reasoning, the notification was treated as applicable where the underlying order was passed within three months before the notification, subject to satisfaction of its conditions. en-us Thu, 07 Dec 2023 00:00:00 +0530 Wed, 24 Dec 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447830 A GST appellate limitation issue arose where an appeal was rejected as time-barred by five days, and the analysis noted that section 107(4) of the Bihar GST Act allows only the prescribed appeal period plus a limited condonation period, with no further power to extend time. It further explained that Notification No. 53/2023-Central Tax was intended to provide a special procedure for appeals rejected solely on limitation grounds, and that a rigid 31.03.2023 cut-off would exclude closely proximate orders and defeat the notification's beneficial object. On that reasoning, the notification was treated as applicable where the underlying order was passed within three months before the notification, subject to satisfaction of its conditions. Case-Laws GST Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447830