https://www.taxtmi.com/notifications?id=141233 Notification creates a special procedure for condoning delayed GST demand appeals: affected persons may file FORM GST APL-01 by the prescribed date; appeals pending before the Appellate Authority are deemed filed if they satisfy the payment conditions. Appeal admissibility requires full payment of admitted amounts and payment of a specified percentage of the remaining tax in dispute subject to a cap, with a minimum portion debited from the Electronic Cash Ledger. No refunds for excess payments before the notification are allowed until appeal disposal. Demands not involving tax are excluded and Chapter XIII rules apply. en-us Thu, 07 Dec 2023 00:00:00 +0530 Tue, 12 Dec 2023 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141233 Notification creates a special procedure for condoning delayed GST demand appeals: affected persons may file FORM GST APL-01 by the prescribed date; appeals pending before the Appellate Authority are deemed filed if they satisfy the payment conditions. Appeal admissibility requires full payment of admitted amounts and payment of a specified percentage of the remaining tax in dispute subject to a cap, with a minimum portion debited from the Electronic Cash Ledger. No refunds for excess payments before the notification are allowed until appeal disposal. Demands not involving tax are excluded and Chapter XIII rules apply. Notifications GST - States Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141233