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2023 (12) TMI 894 - MADRAS HIGH COURTRejection of appeal filed by the petitioner - time limitation - rejection on the ground that there was a delay of 158 days in filing the said appeal - HELD THAT:- On perusal of the N/N. 53/2023-Central Tax dated 02.11.2023, it appears that even after the rejection of appeal on the aspect of delay, the petitioner can very well avail the Amnesty scheme. In such view of the matter, this Court directs the petitioner to avail the Amnesty scheme in terms of Notification No.53/2023-Central Tax dated 02.11.2023. Thereafter, the 1st respondent is directed to consider the same in accordance with law. This writ petition is disposed of.
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