https://www.taxtmi.com/caselaws?id=778559 The extended limitation notification dated 2 November 2023 was applied to prevent a rigid cut-off from defeating appeals filed within the enlarged period. The HC accepted that orders passed on 25 July 2023, and appeals filed on 12 January 2024 before 31 January 2024, attracted the benefit of the extension, and that the appellate authority should not have dismissed them as time-barred merely because the orders were after 31 March 2023. The dismissal orders were set aside, the appeals restored for decision on merits, and restoration remained conditional on compliance with the notification, including payment of the differential amount within the time granted. en-us Wed, 10 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778559 The extended limitation notification dated 2 November 2023 was applied to prevent a rigid cut-off from defeating appeals filed within the enlarged period. The HC accepted that orders passed on 25 July 2023, and appeals filed on 12 January 2024 before 31 January 2024, attracted the benefit of the extension, and that the appellate authority should not have dismissed them as time-barred merely because the orders were after 31 March 2023. The dismissal orders were set aside, the appeals restored for decision on merits, and restoration remained conditional on compliance with the notification, including payment of the differential amount within the time granted. Case-Laws GST Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778559