2023 (12) TMI 469

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....023<br>Civil Writ Jurisdiction Case No. 6457 of 2023 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN And HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioners : Mrs.Archana Sinha, Advocate For the Respondents : Mr.P.K. Shahi (AG) Mr. Vikash Kumar, SC-11 JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The issue raised in the above writ petition is as to whether on filing ....

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....he Hon'ble Supreme Court in Special Leave to Appeal (C) No. 25437 of 2023. 3. We also notice from Notification No. 53/2023 dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs), which permitted filing of delayed appeals even beyond the period provided under Section 107 of the GST Act, that the stipulation was of paying an amount ....

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....efore us, we are of the opinion that pending decision of the Hon'ble Supreme Court, the appeal should be considered on merits. 5. We hence, set aside the order in appeal dated 10.01.2023 and direct the same to be considered on merits. We make it clear that the Commissioner, Commercial Taxes, Patna shall issue necessary directions for consideration of appeals when the subject matter is pending b....