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    <title>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>A special condonation procedure allows taxable persons who missed the statutory period for appeals against demand orders, or whose appeals were rejected solely for delay, to file appeals in FORM GST APL-01 within the notification timeframe provided they pay in full the admitted portion of liability and deposit twelve and a half percent of the remaining disputed tax (subject to a cap), with at least twenty percent of that deposit debited from the Electronic Cash Ledger; refunds of amounts paid in excess of these conditions are barred until disposal, and appeals not involving tax are excluded.</description>
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      <description>A special condonation procedure allows taxable persons who missed the statutory period for appeals against demand orders, or whose appeals were rejected solely for delay, to file appeals in FORM GST APL-01 within the notification timeframe provided they pay in full the admitted portion of liability and deposit twelve and a half percent of the remaining disputed tax (subject to a cap), with at least twenty percent of that deposit debited from the Electronic Cash Ledger; refunds of amounts paid in excess of these conditions are barred until disposal, and appeals not involving tax are excluded.</description>
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