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2024 (1) TMI 1149 - ALLAHABAD HIGH COURTScope of the Notification No.53/2023 extending the time limit for filing an appeal u/s 107 - time to file appeal has been extended till January 31, 2024 - it is submitted that this notification only deals with the orders passed u/s 73 and 74 of the Act and does not take into account the orders passed u/s 129 and 130 of the Act - HELD THAT:- This Court is not in a position to issue a writ of mandamus directing the Central Government to include Sections 129 and 130 of the Act in the said notification. However, the Government can very well consider adding these two Sections in the said notification, so that the benefit that has been provided for the orders passed under Sections 73 and 74 of the Act can be extended to Sections 129 and 130 of the Act. In the light of the above, the Central Board of Indirect Taxes, Ministry of Finance, is directed to look into this aspect of the matter at the earliest - The matter is adjourned sine die with liberty granted to the counsel appearing on behalf of the petitioner to mention the same at the appropriate time.
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