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RU
rissa HC Allows GST Appeal Under Notification No. 53/2023 Despite Cut-Off Date
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AdvertisementSwati Samantray Vs Addl.
Commissioner of State Tax (Appeal) (Orissa High Court) The petitioner challenged the action of the Additional Commissioner of State Tax (Appeal) in not admitting an appeal filed on 25.01.2024 by issuing APL-2.
The grievance arose because the Proper Officer had passed an order under Section 73 of the OGST Act on 06.06.2023, and the appeal was not being admitted on the ground that the order was passed after the cut-off date prescribed under the relevant notification.
The petitioner submitted that Notification No.
52 of 2023-Central Tax dated 02.11.2023 was not available ...