https://www.taxtmi.com/caselaws?id=796834 Notification No. 53/2023-Central Tax establishes a special procedure under the CGST Act for appeals against orders under Sections 73 and 74 that were not filed within ordinary limitation, were rejected solely for delay, remained pending, or were filed by the extended cut-off date. Subject to prescribed payment conditions, its benefit extends to an appeal filed after the notification's issue and before 31 January 2024, even where no earlier limitation-based rejection occurred. The Appellate Authority must consider the notification when deciding such an appeal; rejection solely on limitation is not sustainable where the conditions are met. en-us Mon, 03 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796834 Notification No. 53/2023-Central Tax establishes a special procedure under the CGST Act for appeals against orders under Sections 73 and 74 that were not filed within ordinary limitation, were rejected solely for delay, remained pending, or were filed by the extended cut-off date. Subject to prescribed payment conditions, its benefit extends to an appeal filed after the notification's issue and before 31 January 2024, even where no earlier limitation-based rejection occurred. The Appellate Authority must consider the notification when deciding such an appeal; rejection solely on limitation is not sustainable where the conditions are met. Case-Laws GST Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796834