https://www.taxtmi.com/caselaws?id=752205 The Chhattisgarh HC dismissed writ petitions challenging the rejection of GST compensation cess refund claims and the validity of Clause 5 of Notification No. 53/2023. The petitioner-company's appeals were filed with a delay of over one year without adequate justification. The court held that Clause 5, which bars appeals for demands not involving tax, was validly enacted to address delays in appeal filing due to communication issues with web portal uploads. The petitioner failed to demonstrate how the clause was ultra vires the Constitution. The appeals were time-barred and the company could not benefit from the notification's time extension provisions. en-us Tue, 09 Apr 2024 00:00:00 +0530 Sat, 04 May 2024 21:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752205 The Chhattisgarh HC dismissed writ petitions challenging the rejection of GST compensation cess refund claims and the validity of Clause 5 of Notification No. 53/2023. The petitioner-company's appeals were filed with a delay of over one year without adequate justification. The court held that Clause 5, which bars appeals for demands not involving tax, was validly enacted to address delays in appeal filing due to communication issues with web portal uploads. The petitioner failed to demonstrate how the clause was ultra vires the Constitution. The appeals were time-barred and the company could not benefit from the notification's time extension provisions. Case-Laws GST Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752205