https://www.taxtmi.com/caselaws?id=759685 The Allahabad HC dismissed the petitioner's writ petition challenging the dismissal of their appeal on limitation grounds. The petitioner relied on a notification dated 02.11.2023 allowing appeals filed before 31.01.2024 to be considered on merit without limitation bar, but only for orders passed before 31.03.2023. Since the impugned order was passed on 20.07.2023, after the cut-off date, the notification provided no relief. The HC, citing M/s Yadav Steels precedent, held that delay in filing appeals cannot be condoned beyond the prescribed limitation period under the GST Act. en-us Thu, 03 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759685 The Allahabad HC dismissed the petitioner's writ petition challenging the dismissal of their appeal on limitation grounds. The petitioner relied on a notification dated 02.11.2023 allowing appeals filed before 31.01.2024 to be considered on merit without limitation bar, but only for orders passed before 31.03.2023. Since the impugned order was passed on 20.07.2023, after the cut-off date, the notification provided no relief. The HC, citing M/s Yadav Steels precedent, held that delay in filing appeals cannot be condoned beyond the prescribed limitation period under the GST Act. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759685