https://www.taxtmi.com/caselaws?id=752189 The GST appellate remedy under Section 107 of the Bihar GST Act remained available despite expiry of the ordinary limitation period because Notification No. 53 of 2023-Central Tax extended the time for filing appeals against orders passed on or before 31.03.2023 under Sections 73 and 74, subject to the notification's conditions. The extension applied only if the appellant complied with the prescribed requirements, including payment of admitted dues and the pre-deposit, and followed the procedural provisions of Chapter XIII of the CGST Rules, 2017. On that basis, the petitioner was permitted to pursue the statutory appeal by filing it in accordance with the notification. en-us Wed, 24 Jan 2024 00:00:00 +0530 Sat, 04 May 2024 21:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752189 The GST appellate remedy under Section 107 of the Bihar GST Act remained available despite expiry of the ordinary limitation period because Notification No. 53 of 2023-Central Tax extended the time for filing appeals against orders passed on or before 31.03.2023 under Sections 73 and 74, subject to the notification's conditions. The extension applied only if the appellant complied with the prescribed requirements, including payment of admitted dues and the pre-deposit, and followed the procedural provisions of Chapter XIII of the CGST Rules, 2017. On that basis, the petitioner was permitted to pursue the statutory appeal by filing it in accordance with the notification. Case-Laws GST Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752189