The Central Board of Indirect Taxes and Customs (CBIC) on November 02, 2023, issued a notification regarding the taxable persons who could not file an appeal against the order passed by the proper officer on or before March 31, 2023.
The following has been stated:
• The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with subsection (1) of Section 107 of the said Act, on or before January 31, 2024:
Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification if it fulfils the condition specified below.
• No appeal shall be filed under this notification unless the appellant has paid-
o in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
o a sum 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 per cent should have been paid by debiting from the Electronic Cash Ledger.
• No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court.
• No appeal under this notification shall be admissible in respect of a demand not involving tax.
[Notification No. 53/2023– CENTRAL TAX]
