Special procedure for condonation of delay in filing of appeals against demand orders passed under section 73 or section 74 until 31st March, 2023

08-Dec-2023 | II(2)/CTR/1040(b)/2023

Government of Tamil Nadu has issued a Notification outlining a special procedure for condoning delays in filing appeals against demand orders passed until 31st March 2023. As per the Notification, taxable individuals who were unable to file an appeal against the order issued by the proper officer on or before the 31st day of March 2023, under section 73 or 74 of the Act within the specified time frame outlined in sub-section (1) of section 107 read with sub-section (4) of section 107 of the Act, and those whose appeal against the said order was rejected purely due to not meeting the time period specified in section 107, are included in this class. They are required to adhere to the following special procedure for filing appeals in such cases: The said person should submit an appeal against the said order in FORM GST APL-01 in accordance with sub-section (1) of Section 107 of the said Act, on or before 31st day of January 2024. Please note that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and currently pending before the Appellate Authority prior to the issuance of this notification, will be considered as filed in accordance with this notification if it meets the condition specified in para 3 below. No appeal can be filed under this notification unless the appellant has paid: (a) In full, the portion of the amount of tax, interest, fine, fee, and penalty arising from the impugned order, as admitted by him; and (b) An amount equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger.

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Special procedure for condonation of delay in filing of appeals against demand orders passed under section 73 or section 74 until 31st March, 2023

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Special procedure for condonation of delay in filing of appeals against demand orders passed under section 73 or section 74 until 31st March, 2023

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