https://www.taxtmi.com/caselaws?id=777016 HC held that because the challenge to Notification No. 56/2023-Central Tax is pending before the SC, the appellant's appeal - previously rejected as time-barred under Section 107 CGST Act - must be restored and decided on merits. The HC directed restoration of the appeal to its original number before the Appellate Authority and ordered that it shall not be dismissed on limitation grounds. Petition disposed. en-us Mon, 18 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777016 HC held that because the challenge to Notification No. 56/2023-Central Tax is pending before the SC, the appellant's appeal - previously rejected as time-barred under Section 107 CGST Act - must be restored and decided on merits. The HC directed restoration of the appeal to its original number before the Appellate Authority and ordered that it shall not be dismissed on limitation grounds. Petition disposed. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777016