Orissa High Court Directs Re-evaluation of Time-Barred GST Appeals After Recent Notification

The Orissa High Court has mandated the re-evaluation of time-barred GST appeals following a recent government notification. This directive aligns with Notification No. 53/2023, issued on November 2, 2023, which grants amnesty to taxpayers who missed the deadline for filing appeals against GST demand orders issued on or before March 31, 2023. Taxpayers can now file appeals by January 31, 2024, provided they comply with the payment requirements stipulated in the notification. The High Court's order ensures that eligible taxpayers can seek redressal despite previous time constraints, promoting fairness in the appeal process