2024 (2) TMI 1525

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....The petitioner challenges an assessment order dated 29.03.2021 primarily on the ground that she was not provided a reasonable opportunity to contest the tax demand. 2. Learned counsel for the petitioner submits that the petitioner intends to file an appeal against the impugned order, if she is permitted to do so under Notification No.53/2023-Central Tax dated 02.11.2023 (Notification No.53/2023).....

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....tion 107 of the applicable GST enactment or whose appeal was rejected solely on the ground of delay. The petitioner herein would fall within the first category. As per the Notification, such appeals may be received if filed on or before 31.01.2024. In the case at hand, the petitioner presented this writ petition on 09.01.2024, which is prior to 31.01.2024. In these circumstances, the petitioner ma....