TMI Blog2024 (4) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... ces any order passed in at least three months before that date; the time provided for filing an appeal, ought to have been considered for such beneficial treatment . Accordingly the division bench opined that the petitioner also can be allowed to comply with the conditions in N/N. 53 of 2023-Central Tax dated 02.11.2023 upon which the order passed in appeal would stand set aside and a fresh consideration will be made by the first Appellate Authority. This Court does not incline to take a different view than that of the view already expressed. As such, the order passed by the 1st Appellate Authority dated 28.12.2023 under Annexure-3 on the ground of limitation is not sustainable in the eye of law and accordingly the same is hereby quashed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023- Central Tax and reproduced the same at paragraph-3 of the said order. For a just and proper adjudication of the case, the said notification as has been quoted in paragraph-3 of the said order is extracted herein below:- MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 2nd November, 2023 No. 53/2023- CENTRAL TAX 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 3 of this notification before the issuance of this notification, for filing an appeal under subsection (1) of Section 107 of the said Act. 5. No appeal under this notification shall be admissible in respect of a demand not involving tax. 6. The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 (12 of 2017), shall mutatis mutandis, apply to an appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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