The Finance Department, Rajasthan on December 01, 2023, issued the 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, within the time period specified, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period so specified, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases.
The following has been stated namely: -
• The said person shall file an appeal against the said order in FORM GST APL-01 on or before January 31, 2024
• No appeal shall be filed under this notification unless the appellant has paid-
1. In full, such part of the amount of tax, interest, fine, fee, and penalty arising from the impugned order, as is admitted by him
2. A sum equal to twelve and a half percent. 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.
• The 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, in excess of the amount as specified.
• No appeal under this notification shall be admissible in respect of a demand not involving tax
[Notification No. S.O.156]
