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of <h1>Uttarakhand GST Act 2017: New Appeal Procedure for Missed Deadlines, File by Jan 31, 2024, with Conditions.</h1> The Government of Uttarakhand has issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, establishing a special procedure for taxable persons who could not file an appeal against an order by the proper officer by March 31, 2023. These individuals can now file an appeal by January 31, 2024, using Form GST APL-01. Appeals already filed and pending before this notification will be considered compliant if certain conditions are met. Appellants must pay the full admitted amount and 12.5% of the disputed tax, with specific payment requirements. No refunds will be granted until the appeal is resolved, and appeals not involving tax demands are inadmissible.
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