NOTIFICATIONS
| Notification No. | Subject |
| Notification No. 53/2023 - Central Tax dt. 02.11.2023 | Extension of time limit for filing appeal for taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74. |
CASE LAW
|
Authority |
One liner |
|
Calcutta High Court Tarinika |
Deficiency memos must transparently communicate reasons on the common portal to trigger the refund refiling process under Rule 90(3). |