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of <h1>Tamil Nadu GST Act: Special Appeal Procedure for Missed Demand Orders Until March 2023, Deadline January 31, 2024.</h1> The Government of Tamil Nadu has issued a notification under the Tamil Nadu Goods and Services Tax Act, 2017, allowing a special procedure for filing appeals against demand orders issued until March 31, 2023. Taxable persons who missed the original deadline or had appeals rejected solely for late filing can now submit appeals using FORM GST APL-01 by January 31, 2024. Conditions include paying the admitted tax amount and 12.5% of the disputed tax, with a cap of 25 crore rupees, at least 20% of which must be paid from the Electronic Cash Ledger. Appeals not involving tax demands are inadmissible, and no refunds will be processed until appeals are resolved. The notification is effective from November 2, 2023.
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