https://www.taxtmi.com/caselaws?id=458673 A later GST notification extended the time for filing appeals against orders under Sections 73 and 74 and introduced a special filing mechanism, so a delayed appeal rejected solely on limitation could be revived if the appellant complied with the notified conditions. The appeal remained capable of restoration because the limitation rejection could not stand once the extended procedure applied, provided the admitted dues, prescribed portion of the disputed tax, and other notification requirements were satisfied within the stipulated period. en-us Wed, 03 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458673 A later GST notification extended the time for filing appeals against orders under Sections 73 and 74 and introduced a special filing mechanism, so a delayed appeal rejected solely on limitation could be revived if the appellant complied with the notified conditions. The appeal remained capable of restoration because the limitation rejection could not stand once the extended procedure applied, provided the admitted dues, prescribed portion of the disputed tax, and other notification requirements were satisfied within the stipulated period. Case-Laws GST Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458673