https://www.taxtmi.com/caselaws?id=752190 A delayed GST appeal under section 107 of the Bihar GST Act was considered capable of restoration where a special notification created an extended filing mechanism for appeals against orders under sections 73 and 74. The notification permitted filing up to 31.01.2024, subject to strict conditions including payment of admitted liabilities and the prescribed portion of disputed tax. The court indicated that rejection of the appeal could not be sustained if the appellant complied with the notification within the stipulated time, and the matter could then be heard on merits. en-us Thu, 25 Jan 2024 00:00:00 +0530 Sat, 03 May 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752190 A delayed GST appeal under section 107 of the Bihar GST Act was considered capable of restoration where a special notification created an extended filing mechanism for appeals against orders under sections 73 and 74. The notification permitted filing up to 31.01.2024, subject to strict conditions including payment of admitted liabilities and the prescribed portion of disputed tax. The court indicated that rejection of the appeal could not be sustained if the appellant complied with the notification within the stipulated time, and the matter could then be heard on merits. Case-Laws GST Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752190