Relying on this notification, the petitioner filed the appeal on 31 October 2023, which was the last date permitted under the notification. Despite this, the appellate authority dismissed the appeal as barred by limitation without considering the effect of the notification. Since the appeal was filed within this extended period, the dismissal on limitation grounds was held to be erroneous. Accordingly, the High Court set aside the appellate order and remitted the matter back to the appellate authority for reconsideration on merits. The petitioner filed the appeal before the first respondent appellate authority on 31.10.2023 which was the last date for filing the appeal as per the said notification.