https://www.taxtmi.com/caselaws?id=449746 A beneficial special appellate procedure under Notification No. 53/2023-Central Tax is explained as extendable to appeals rejected solely as time-barred, even where the rejection order was passed after the notification's cut-off date. The note states that the notification may cover similarly situated cases within the relevant appeal period, and that a petitioner can seek its benefit by satisfying the prescribed payment and other conditions. On compliance, the appellate rejection does not survive and the matter is to be reconsidered by the first appellate authority under the special procedure. en-us Thu, 30 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449746 A beneficial special appellate procedure under Notification No. 53/2023-Central Tax is explained as extendable to appeals rejected solely as time-barred, even where the rejection order was passed after the notification's cut-off date. The note states that the notification may cover similarly situated cases within the relevant appeal period, and that a petitioner can seek its benefit by satisfying the prescribed payment and other conditions. On compliance, the appellate rejection does not survive and the matter is to be reconsidered by the first appellate authority under the special procedure. Case-Laws GST Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449746