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    <title>Taxable persons who are not able to file an appeal under the aforesaid Act, such taxable persons will follow the special procedure.</title>
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    <description>Taxable persons unable to file appeals under sections 73 or 74 by the deadline or whose appeals were rejected solely for delay may file an appeal in FORM GST APL-01 by 31 January 2024; pending appeals meeting the payment condition are deemed compliant. Admissibility requires payment in full of the admitted amount and a deposit equal to 12.5% of the remaining tax in dispute (subject to a cap), with at least 20% of that deposit from the Electronic Cash Ledger. No refund of amounts paid in excess is allowed until appeal disposal; Chapter XIII rules apply.</description>
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      <description>Taxable persons unable to file appeals under sections 73 or 74 by the deadline or whose appeals were rejected solely for delay may file an appeal in FORM GST APL-01 by 31 January 2024; pending appeals meeting the payment condition are deemed compliant. Admissibility requires payment in full of the admitted amount and a deposit equal to 12.5% of the remaining tax in dispute (subject to a cap), with at least 20% of that deposit from the Electronic Cash Ledger. No refund of amounts paid in excess is allowed until appeal disposal; Chapter XIII rules apply.</description>
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