Individuals who have received an order under Section 73(9) and have filed an appeal, but no order has been passed under Section 107(11) or 108(1 ... or courts in accordance with Section 75(2). Form ...
The appeal was dismissed on the grounds of being time-barred under Section 107 of the CGST/SGST Acts, 2017. The petitioner argued that the appeal, filed on November 6, 2023, was within the condonable ...
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