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Portal upload alone is no service under GST – Delhi HC disposes 48 writ petitions on Section 168A Notifications and preserves Luxmi Traders remedies for Assessees

The Hon’ble Delhi High Court in Gorki Contractors and Engineers disposed of a batch of 48 writ petitions challenging Notification No. 09/2023-Central Tax dated March 31, 2023 and Notification No. 56/2023-Central Tax dated December 28, 2023 issued under Section 168A of the Central Goods and Services Tax Act, 2017

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Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act

The Hon’ble Orissa High Court in M/s. Sri Balaji Metallics Private Limited dismissed the writ petition filed against the rejection of a time-barred appeal, thereby holding that where the Assessee itself declared in Form GST APL-01 that the Order-in-Original was communicated to it on the very date of its passing