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    <title>Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023</title>
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    <description>The notification prescribes a special procedure for condonation of delay in filing GST appeals against demand orders up to 31 March 2023: eligible persons must file FORM GST APL-01 by the extended deadline and must have paid in full the admitted tax, interest, fine, fee and penalty, plus a specified proportion of the remaining disputed tax (subject to a cap), with a minimum portion debited from the Electronic Cash Ledger. Appeals on non-tax demands are excluded, Chapter XIII rules apply mutatis mutandis, and refunds of excess payments are withheld until appeal disposal.</description>
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    <pubDate>Thu, 09 Nov 2023 00:00:00 +0530</pubDate>
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      <title>Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023</title>
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      <description>The notification prescribes a special procedure for condonation of delay in filing GST appeals against demand orders up to 31 March 2023: eligible persons must file FORM GST APL-01 by the extended deadline and must have paid in full the admitted tax, interest, fine, fee and penalty, plus a specified proportion of the remaining disputed tax (subject to a cap), with a minimum portion debited from the Electronic Cash Ledger. Appeals on non-tax demands are excluded, Chapter XIII rules apply mutatis mutandis, and refunds of excess payments are withheld until appeal disposal.</description>
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