{"id":70285,"date":"2024-10-23T08:19:32","date_gmt":"2024-10-23T02:49:32","guid":{"rendered":""},"modified":"2024-10-23T08:19:32","modified_gmt":"2024-10-23T02:49:32","slug":"delay-in-filing-gst-appeal-not-condoned-beyond-statutory-limitation-period","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70285","title":{"rendered":"Delay in filing GST appeal not condoned beyond statutory limitation period."},"content":{"rendered":"<p>Delay in filing GST appeal not condoned beyond statutory limitation period.<br \/>Case-Laws<br \/>GST<br \/>The court dismissed the appeal filed by the petitioner on the ground of limitation. The petitioner relied on a notification dated 02.11.2023, which allowed appeals against orders u\/ss 73 or 74 of the GST Act passed before 31.03.2023 to be filed by 31.01.2024 without being time-barred. However, the impugned order in the present case was passed on 20.07.2023, after the cut-off date mentioned in the n<\/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=82519\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The court dismissed the appeal filed by the petitioner on the ground of limitation. The petitioner relied on a notification dated 02.11.2023, which allowed appeals against orders u\/ss 73 or 74 of the GST Act passed before 3<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70285","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70285","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=70285"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70285\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}