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2024 (2) TMI 186 - ORISSA HIGH COURTAdmission of appeal - petitioner contended that as the learned Proper Officer has passed the order under Section 73 of OGST Act on 06.06.2023, i.e., after the cut-off date, the appeal is not being admitted - HELD THAT:- The notification which was brought out on 02.11.2023 only permits appeal to be filed from orders passed by the proper officer on or before 31.03.2023, in case it was not instituted in time or within the time permitted for a delayed appeal, and in case where such delayed appeal preferred beyond the stipulated period in Section 107 (4) of the act has been rejected. The petitioner would not squarely fall under the notification. The division bench opined that the petitioner also can be allowed to comply with the conditions in Notification No. 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. The matter requires consideration by the 1st Appellate Authority in accordance with law taking into account that the appeal has been filed before 31.01.2024 and the appeal filed under Annexure-2 admitted in terms of the notification no.53/2023-Central Tax dated 02.11.2023. Petition disposed off by way of remand.
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