The Hon’ble Gujarat High Court in the case of M/s. M Group v. Assistant Commissioner of State Tax [Special Civil Application No. 8503 of 2023 dated October 26, 2023] disposed of the writ petition and held that the Revenue Department can take into consideration the recommendation of 52nd GST Council Meeting i.e. the time period for filing appeals will be allowed in cases where appeals are filed against the order passed on or before, March 31, 2023, up to January 31, 2024, while deciding the application for condonation for the delay.
Source a2ztaxcorp
