https://www.taxtmi.com/caselaws?id=449035 HC reviewed an appeal under OGST Act challenging a Proper Officer's order. The court found the 31.03.2023 cut-off date irrational given the notification's late issuance on 02.11.2023. The Division Bench directed the 1st Appellate Authority to reconsider the appeal, allowing the petitioner to comply with the notification's conditions and ensuring procedural fairness. en-us Wed, 31 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449035 HC reviewed an appeal under OGST Act challenging a Proper Officer's order. The court found the 31.03.2023 cut-off date irrational given the notification's late issuance on 02.11.2023. The Division Bench directed the 1st Appellate Authority to reconsider the appeal, allowing the petitioner to comply with the notification's conditions and ensuring procedural fairness. Case-Laws GST Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449035