{"id":69523,"date":"2024-07-03T08:45:32","date_gmt":"2024-07-03T03:15:32","guid":{"rendered":""},"modified":"2024-07-03T08:45:32","modified_gmt":"2024-07-03T03:15:32","slug":"high-court-rules-in-favor-of-delayed-appeal-due-to-retrospective-tax-law-change-appellate-authority-to-reconsider-impact","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69523","title":{"rendered":"High Court rules in favor of delayed appeal due to retrospective tax law change. Appellate authority to reconsider impact."},"content":{"rendered":"<p>High Court rules in favor of delayed appeal due to retrospective tax law change. Appellate authority to reconsider impact.<br \/>Case-Laws<br \/>GST<br \/>The High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was dismissed due to the appellants&#39; delay in approaching the court. The court noted that the appellate authority did not address the impact of the retrospective amendment in its previous order. A<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79068\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court rules in favor of delayed appeal due to retrospective tax law change. Appellate authority to reconsider impact.Case-LawsGSTThe High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was dismissed due to the appellants&#39; delay in approaching &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69523\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;High Court rules in favor of delayed appeal due to retrospective tax law change. Appellate authority to reconsider impact.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69523","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69523"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69523\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}