2023 (11) TMI 1014

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....of India W.P.(C) Nos. 6684/2023, 3994/2023, 3998/2023, 4082/2023, 4486/2023, 4488/2023, 4490/2023, 6770/2023, 6775/2023, 6778/2023, 6854/2023, 7360/2023, 7728/2023, 7930/2023, 8127/2023, 8133/2023, 8251/2023, 8475/2023, 8477/2023, 8498/2023, 8947/2023, 9111/2023, 9159/2023, 9499/2023, 9525/2023, 9531/2023, 9533/2023, 9548/2023, 9658/2023, 10008/2023, 10096/2023, 10357/2023, 10587/2023, 10697/2023, 11359/2023, 11671/2023, 11708/2023, 11811/2023, 11820/2023, 11876/2023, 12144/2023, 12451/2023, 12613/2023, 12650/2023, 12784/2023, 13115/2023, 13248/2023, 13326/2023, 13379/2023, 13382/2023, 13386/2023, 13395/2023, 14402/2023, 14495/2023, 14512/2023, 14655/2023, 14939/2023, 15044/2023, 15051/2023, 15244/2023, 15304/2023, 15309/2023, 15315/2023,....

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....5814/2023, 25832/2023, 25835/2023, 26430/2023, 26434/2023, 26517/2023, 26520/2023, 26526/2023, 26729/2023, 26731/2023, 26737/2023, 26813/2023, 26816/2023, 26874/2023, 26894/2023, 27087/2023, 27631/2023, 27726/2023, 28522/2023, 28573/2023, 28803/2023, 29691/2023, 29774/2023, 29783/2023, 30584/2023, 30881/2023, 30883/2023, 31178/2023, 31213/2023, 31332/2023, 31353/2023, 31443/2023, 31449/2023, 31764/2023, 31909/2023, 31917/2023, 31920/2023, 32023/2023, 32047/2023, 32144/2023, 32645/2023, 32652/2023, 33434/2023, 33469/2023, 33603/2023, 33645/2023, 33653/2023, 33715/2023, 34113/2023, 34150/2023, 34336/2023, 34376/2023, 34641/2023, 34783/2023, 34786/2023, 34789/2023, 34449/2023, 34626/2023 ORDER 1. These matters are taken up through hybrid mo....

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....edure for filing appeals in such cases. The relevant portion of the said Notification reads as under: "S.O.4767(E)-In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and the taxable persons whose appeal against the said ord....