Considering the CBIC notification, the Patna HC restores the time-barred GST appeal on the condition to fulfill the requirements
In a recent ruling, the Patna High Court restored a previously time-barred GST appeal, referencing a notification from the Central Board of Indirect Taxes and Customs ( CBIC ) that extended the appeal deadline. This CBIC notification allows taxpayers additional time to appeal orders issued on or before March 31, 2023, under Sections 73 and…
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