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2023 (11) TMI 873 - MADRAS HIGH COURTGST Refund Claim - denial on the premise that the appellant has not replied to the SCN - time limitation - HELD THAT:- When the matter was taken up for hearing, the learned standing counsel appearing for the respondents produced a copy of the notification No.53/2023-CENTRAL TAX dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, wherein, time is granted to file an appeal against the order in Form GST APL-01 in accordance with sub section (1) of section 107 of the Central Goods and Services Tax Act, 2017, on or before 31st day of January 2024, to the taxable persons, who could not file the same within the time stipulated. In reply, the learned counsel appearing for the appellant sought liberty to the appellant to approach the appellate authority for filing necessary appeal. Thus, liberty is granted to the appellant to approach the appellant authority, if so advised - appeal disposed off.
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