https://www.taxtmi.com/caselaws?id=449746 Notification No. 53/2023-Central Tax establishes a special procedure for GST appeals rejected solely on limitation under the statutory appeal framework. Its beneficial scope is treated as extending to similarly situated appeals within the operative appeal period, notwithstanding that the appellate rejection occurred after the notification's stated cut-off date. Eligibility requires satisfaction of the notification's payment and other prescribed conditions. Once those conditions are met, a limitation-based appellate rejection may be set aside and the appeal restored to the first appellate authority for fresh consideration 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 Notification No. 53/2023-Central Tax establishes a special procedure for GST appeals rejected solely on limitation under the statutory appeal framework. Its beneficial scope is treated as extending to similarly situated appeals within the operative appeal period, notwithstanding that the appellate rejection occurred after the notification's stated cut-off date. Eligibility requires satisfaction of the notification's payment and other prescribed conditions. Once those conditions are met, a limitation-based appellate rejection may be set aside and the appeal restored to the first appellate authority for fresh consideration under the special procedure. Case-Laws GST Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449746