https://www.taxtmi.com/caselaws?id=458697 A delayed GST appeal may be restored where a later notification extends the filing window for orders passed on or before 31.03.2023 under sections 73 and 74, subject to compliance with the prescribed conditions. The statutory appeal period under section 107 allows three months plus a further condonable month, and delay beyond that cannot ordinarily be condoned by the appellate authority or through Article 226. The notification, however, creates a special restoration mechanism requiring payment of admitted dues and 12.5% of the disputed tax within the stipulated time. If those conditions are met by 31.01.2024, the appeal remains maintainable; otherwise, the rejection revives. en-us Tue, 02 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458697 A delayed GST appeal may be restored where a later notification extends the filing window for orders passed on or before 31.03.2023 under sections 73 and 74, subject to compliance with the prescribed conditions. The statutory appeal period under section 107 allows three months plus a further condonable month, and delay beyond that cannot ordinarily be condoned by the appellate authority or through Article 226. The notification, however, creates a special restoration mechanism requiring payment of admitted dues and 12.5% of the disputed tax within the stipulated time. If those conditions are met by 31.01.2024, the appeal remains maintainable; otherwise, the rejection revives. Case-Laws GST Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458697