https://www.taxtmi.com/caselaws?id=449087 A special GST appeal window created by Notification No. 53/2023-Central Tax was applied to delayed appeals under the Bihar GST Act, 2017. The notification extended filing time for appeals against orders under Sections 73 and 74 and made maintainability dependent on payment of admitted dues, prescribed pre-deposit, and other stated conditions. A limitation-based rejection could therefore be set aside conditionally, with restoration of the appeal available only if the notification requirements were satisfied within time; otherwise, the rejection would revive. en-us Tue, 30 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449087 A special GST appeal window created by Notification No. 53/2023-Central Tax was applied to delayed appeals under the Bihar GST Act, 2017. The notification extended filing time for appeals against orders under Sections 73 and 74 and made maintainability dependent on payment of admitted dues, prescribed pre-deposit, and other stated conditions. A limitation-based rejection could therefore be set aside conditionally, with restoration of the appeal available only if the notification requirements were satisfied within time; otherwise, the rejection would revive. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449087