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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Mizoram GST Act Section 148: Special Procedure Allows Late Appeals on Demand Orders Until January 31, 2024.</h1> The Government of Mizoram has issued a notification under section 148 of the Mizoram Goods and Services Tax Act, 2017, introducing a special procedure for condoning delays in filing appeals against demand orders issued by March 31, 2023. Taxable persons who missed the deadline or had appeals rejected due to late filing can now appeal by January 31, 2024, using FORM GST APL-01. Conditions include payment of admitted tax amounts and 12.5% of the disputed tax, capped at 25 crore rupees, with at least 20% paid via the Electronic Cash Ledger. No refunds will be issued until the appeal is resolved, and appeals not involving tax demands are inadmissible.
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