https://www.taxtmi.com/caselaws?id=753081 A later GST notification extending the filing period for appeals against orders under Sections 73 and 74 was applied to restore a delayed appeal dismissed under the ordinary limitation under Section 107. The court treated the notification as creating a special filing regime under which pending delayed appeals could be regarded as duly filed if the prescribed conditions were met. Restoration was made conditional on compliance with the mandatory pre-deposit requirements, including payment of admitted dues and 12.5% of the disputed tax, together with the procedural requirements under Chapter XIII of the CGST Rules. The dismissal was set aside and the appellate remedy preserved on timely compliance. en-us Mon, 08 Jan 2024 00:00:00 +0530 Sat, 03 May 2025 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753081 A later GST notification extending the filing period for appeals against orders under Sections 73 and 74 was applied to restore a delayed appeal dismissed under the ordinary limitation under Section 107. The court treated the notification as creating a special filing regime under which pending delayed appeals could be regarded as duly filed if the prescribed conditions were met. Restoration was made conditional on compliance with the mandatory pre-deposit requirements, including payment of admitted dues and 12.5% of the disputed tax, together with the procedural requirements under Chapter XIII of the CGST Rules. The dismissal was set aside and the appellate remedy preserved on timely compliance. Case-Laws GST Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753081