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2024 (4) TMI 147 - HC - GSTLimitation u/s 107 of the BGST Act - Filing of Appeal before the Appellate Authority - Notification No. 53 of 2023- Central Tax - extended the time for filing appeal against an order passed by the Proper Officer - HELD THAT:- In the present case, the appeal was filed and was dismissed by the first Appellate Authority. In such circumstances, it is only proper that the appeal be restored to the files of the Authority subject to the conditions under paragraph no. 3 being satisfied. Hence the petitioner would be entitled to satisfy paragraph no. 3 of the aforesaid Notification by paying up the deficient amounts as would be required to maintain the appeal under the notification. We specifically says the deficient amount, since on filing the appeal 10% of the amount of tax in dispute arising from the order impugned would/ought to have been remitted. We set aside the impugned order at Annexure-P/3 and direct the assessee to satisfy the aforesaid conditions before the time stipulated in Notification; i.e. 31.01.2024, in which event, the appeal would be taken up and considered on merits. And if the conditions are not satisfied, then necessarily the appeals ought to be rejected or would stand rejected. We allow the writ petition on the above terms.
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