https://www.taxtmi.com/caselaws?id=460890 Notification No. 53/2023-Central Tax extends relief to assessees who could not file a CGST appeal within the prescribed time under Section 107, provided the appeal is filed within the notified extended period. Where a writ petition was filed before the cut-off date, the period during which that petition remained pending is to be excluded for the purpose of computing the time to pursue the statutory appeal. The appellate authority is required to receive the appeal and decide it on merits if the notification conditions are satisfied, enabling recourse to the appellate remedy despite the earlier writ. en-us Thu, 15 Feb 2024 00:00:00 +0530 Thu, 27 Feb 2025 10:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460890 Notification No. 53/2023-Central Tax extends relief to assessees who could not file a CGST appeal within the prescribed time under Section 107, provided the appeal is filed within the notified extended period. Where a writ petition was filed before the cut-off date, the period during which that petition remained pending is to be excluded for the purpose of computing the time to pursue the statutory appeal. The appellate authority is required to receive the appeal and decide it on merits if the notification conditions are satisfied, enabling recourse to the appellate remedy despite the earlier writ. Case-Laws GST Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460890