Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023. - 53/2023-State Tax - Maharashtra SGST
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Special procedure for condonation of delay: allows belated GST appeals upon specified payment conditions and filing by prescribed date. A special procedure permits condonation of delay for appeals against orders under sections 73 or 74 of the Maharashtra GST Act up to 31 March 2023; affected persons must file in FORM GST APL-01 by 31 January 2024 and meet payment conditions: full payment of admitted amounts and 12.5% of the remaining tax in dispute (capped), with at least 20% debited from the Electronic Cash Ledger. Appeals not involving tax are excluded, refunds of excess payments are withheld until appeal disposal, and Chapter XIII rules apply 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.
Special procedure for condonation of delay: allows belated GST appeals upon specified payment conditions and filing by prescribed date.
A special procedure permits condonation of delay for appeals against orders under sections 73 or 74 of the Maharashtra GST Act up to 31 March 2023; affected persons must file in FORM GST APL-01 by 31 January 2024 and meet payment conditions: full payment of admitted amounts and 12.5% of the remaining tax in dispute (capped), with at least 20% debited from the Electronic Cash Ledger. Appeals not involving tax are excluded, refunds of excess payments are withheld until appeal disposal, and Chapter XIII rules apply mutatis mutandis.
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