https://www.taxtmi.com/caselaws?id=445982 Notification No. 53/2023-Central Tax provides a special procedure for taxable persons who missed the original appeal period to file FORM GST APL-01 on or before 31.01.2024, subject to prescribed pre-conditions. The procedure requires payment of the admitted demand in full and 12.5% of the remaining disputed tax, subject to the stated caps and electronic ledger condition, before the belated appeal can be filed. It also states that no refund will be granted for amounts paid in excess of the prescribed pre-conditions until disposal of the appeal. The Court accordingly granted liberty to the appellant to approach the Appellate Authority under the notification and applicable rules. en-us Fri, 03 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445982 Notification No. 53/2023-Central Tax provides a special procedure for taxable persons who missed the original appeal period to file FORM GST APL-01 on or before 31.01.2024, subject to prescribed pre-conditions. The procedure requires payment of the admitted demand in full and 12.5% of the remaining disputed tax, subject to the stated caps and electronic ledger condition, before the belated appeal can be filed. It also states that no refund will be granted for amounts paid in excess of the prescribed pre-conditions until disposal of the appeal. The Court accordingly granted liberty to the appellant to approach the Appellate Authority under the notification and applicable rules. Case-Laws GST Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445982