https://www.taxtmi.com/caselaws?id=768710 The extension of time for filing appeals under Section 148 of the CGST Act, as conditioned by Notification No. 53 of 2023, applied where the prescribed pre-deposit requirement was already satisfied by deduction of the assessed amount. The appellate authority therefore should not have rejected the appeal as time-barred and was required to hear it on merits. The High Court quashed the appellate order, remanded the matter to the appellate authority, and directed that the appeal be treated as filed within time. en-us Mon, 07 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768710 The extension of time for filing appeals under Section 148 of the CGST Act, as conditioned by Notification No. 53 of 2023, applied where the prescribed pre-deposit requirement was already satisfied by deduction of the assessed amount. The appellate authority therefore should not have rejected the appeal as time-barred and was required to hear it on merits. The High Court quashed the appellate order, remanded the matter to the appellate authority, and directed that the appeal be treated as filed within time. Case-Laws GST Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768710