Adithya Marketing Vs State Tax Officer
Date: January 15, 2024
Subject Matter
Delayed appeal filing: Petitioner allowed to file an appeal under Section 107 before 31.01.2024 by virtue of Notification 53/2023-Central Tax
Summary
The case involves a writ petition challenging an assessment order dated 20.06.2022 (Ext.P1) in the Kerala High Court. The petitioner contended that the appeal period against orders under Section 73/74 of the CGST/SGST Act, 2017 had been extended unti…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This writ petition has been filed impugning the Ext.P1 assessment order dated 20.06.2022 passed by the 1st respondent. Learned counsel for the petitioner submits that the time for filing the appeal against orders passed under Section 73/74 of the CGST/SGST Act, 2017, has been extended up to 31.01.2024, in view of the notification No.53/2023 date…