The Hon’ble Allahabad High Court in the case of Tenet Network (P.) Ltd v. GST Council [Writ Tax No. 361 of 2024 dated March 13, 2024] directed the Revenue Department (“the Respondent”) to take into consideration the submission made by the Petitioner that the benefit of Notification No. 53/2023-Central Tax dated November 02, 2023 for extended time period for filing of appeal for orders passed under Section 73 and 74 of the CGST Act, should also be extended to orders passed under Section 129 and 130 of the CGST Act.
Source A2ztaxcorp
