https://www.taxtmi.com/caselaws?id=750966 A later special notification extending the time for filing GST appeals and prescribing a fresh procedure can revive an appeal earlier dismissed as time-barred, provided the appellant satisfies the notification's conditions within the stipulated period. Section 107 of the Bihar GST Act allows an appeal within three months, with a further one month for condonation on sufficient cause, but the notification extended the filing window for specified orders and required payment of admitted dues, part of the disputed tax, and compliance with the prescribed procedure. The dismissal order was set aside and the appeal was restored subject to compliance, enabling consideration on merits. en-us Thu, 09 Nov 2023 00:00:00 +0530 Wed, 30 Apr 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750966 A later special notification extending the time for filing GST appeals and prescribing a fresh procedure can revive an appeal earlier dismissed as time-barred, provided the appellant satisfies the notification's conditions within the stipulated period. Section 107 of the Bihar GST Act allows an appeal within three months, with a further one month for condonation on sufficient cause, but the notification extended the filing window for specified orders and required payment of admitted dues, part of the disputed tax, and compliance with the prescribed procedure. The dismissal order was set aside and the appeal was restored subject to compliance, enabling consideration on merits. Case-Laws GST Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750966