TMI Blog2024 (1) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel appearing on behalf of the petitioner submits that a notification has been issued bearing No.53/2023-Central Tax by the Central Board of Indirect Taxes and Customs, Ministry of Finance, dated November 2, 2023, wherein the time to file appeal under sub-section (1) of Section 107 of the Central Goods and Services Act, 2017 (hereinafter referred to as the Act ) has been extended till January 31, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification. However, I am of the view that 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. 5. In the light of the above, the Central Board of Indirect Taxes, Ministry of Finance, is directed to look in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
