2024 (1) TMI 1361

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....vil Writ Jurisdiction Case No. 12328 of 2023 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioner: Mr. Anurag Saurav, Advocate Mr. Abhinav Alok, Advocate For the Respondent: Mr. Raghwanand (GA-11) Mr. Utpal Kant, AC to GA-11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court since he filed a delayed....

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.... 3. The Central Board of Indirect Taxes and Customs has by Notification No. 53 of 2023- Central Tax, dated 02.11.2023 (S.O. 4767(E)) extended the time for filing appeal against an order passed by the Proper Officer on or before 31.03.2023 under Sections 73 and 74 of the BGST Act. This in fact extends the period for filing a delayed appeal beyond the one month period as provided under Section 10....

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.... under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which ....

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....nder this notification. 5. Hence an appeal against an order under Section 73 or 74 has to be filed on or before 31.01.2024, and any appeal filed which is pending before the authority could also be considered as properly filed, even if there is delay in such filing. 6. However, the maintainability of the appeal is further regulated by paragraph no. 3 which require that the admitted tax, inter....