Condonation procedure for delayed GST appeals permits filing with payment conditions and deadline for compliance. A special condonation procedure permits taxpayers who missed the appeal filing deadline against section 73 or 74 orders to file FORM GST APL-01 by 31 January 2024, subject to payment conditions: full payment of admitted amounts and payment of twelve and a half percent of the remaining disputed tax (with a cap), at least twenty percent of which must be debited from the Electronic Cash Ledger; no refunds of excess pre-notification payments until appeal disposal; inapplicable to non-tax demands; Chapter XIII applies mutatis mutandis.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Condonation procedure for delayed GST appeals permits filing with payment conditions and deadline for compliance.
A special condonation procedure permits taxpayers who missed the appeal filing deadline against section 73 or 74 orders to file FORM GST APL-01 by 31 January 2024, subject to payment conditions: full payment of admitted amounts and payment of twelve and a half percent of the remaining disputed tax (with a cap), at least twenty percent of which must be debited from the Electronic Cash Ledger; no refunds of excess pre-notification payments until appeal disposal; inapplicable to non-tax demands; Chapter XIII applies mutatis mutandis.
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