https://www.taxtmi.com/caselaws?id=751575 Section 107 of the Bihar Goods and Services Tax Act, 2017 provides the normal appeal period and a limited further period on sufficient cause, but the appeal here was filed beyond even that extended time. Notification No. 53 of 2023-Central Tax dated 02.11.2023 nevertheless created a special filing window for appeals against specified orders under Sections 73 and 74, allowing filing up to 31.01.2024 subject to payment of admitted dues and a prescribed percentage of disputed tax, together with the other notification conditions. The High Court treated this special procedure as applicable and directed restoration of the dismissed appeal to the appellate authority's file, contingent on compliance with the notification requirements within time; failing compliance, the dismissal would stand. en-us Tue, 05 Dec 2023 00:00:00 +0530 Wed, 30 Apr 2025 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751575 Section 107 of the Bihar Goods and Services Tax Act, 2017 provides the normal appeal period and a limited further period on sufficient cause, but the appeal here was filed beyond even that extended time. Notification No. 53 of 2023-Central Tax dated 02.11.2023 nevertheless created a special filing window for appeals against specified orders under Sections 73 and 74, allowing filing up to 31.01.2024 subject to payment of admitted dues and a prescribed percentage of disputed tax, together with the other notification conditions. The High Court treated this special procedure as applicable and directed restoration of the dismissed appeal to the appellate authority's file, contingent on compliance with the notification requirements within time; failing compliance, the dismissal would stand. Case-Laws GST Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751575