https://www.taxtmi.com/caselaws?id=764915 HC allowed the petition, holding that the petitioner had timely invoked Notification No.53/2023 and deposited the admitted tax plus 12.5% before the 31.01.2024 window. The appellate dismissal for the 2017-18 assessment was set aside because the impugned rationale - that the assessment order dated 23.06.2023 fell outside the notification period - did not preclude consideration. The matter was remitted to the Appellate Authority to resume the appeal on file and decide it on merits; petition allowed. en-us Mon, 09 Dec 2024 00:00:00 +0530 Tue, 04 Nov 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764915 HC allowed the petition, holding that the petitioner had timely invoked Notification No.53/2023 and deposited the admitted tax plus 12.5% before the 31.01.2024 window. The appellate dismissal for the 2017-18 assessment was set aside because the impugned rationale - that the assessment order dated 23.06.2023 fell outside the notification period - did not preclude consideration. The matter was remitted to the Appellate Authority to resume the appeal on file and decide it on merits; petition allowed. Case-Laws GST Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764915