The Central Board of Indirect Taxes and Customs (CBIC) has notified special
procedure for taxable persons who could not file an appeal against the order
passed on or before 31 March 23 under Section 73 or 74 of the CGST Act within
three months from communication of said order or within a further period of one
month, as the case may be, in accordance with Section 107(1) r.w. Section 107(4)
of the CGST Act.
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