2024 (10) TMI 957

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....NOURABLE MR. JUSTICE NANI TAGIA Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate Mr. Alok Kumar Jha, Advocate Mr. Mukund Kumar, Advocate Mr. Akash Kumar, Advocate Mr. Aditya Raman, Advocate. For the Respondent/s : Mr. Vikash Kumar, Standing Counsel (11). ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The issue raised in the above writ petition is as to whether ....

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....023 by the 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 a....