https://www.taxtmi.com/notifications?id=141655 Notification permits condonation of delay for appeals against demand orders passed by 31 March 2023, requiring filing in FORM GST APL-01 by the prescribed deadline. Admissibility is conditional on full payment of admitted liabilities and payment of a specified portion of the disputed tax with a minimum share debited from the Electronic Cash Ledger; pending appeals may be deemed filed if they meet this payment condition. No refunds of excess pre-notification payments are available until disposal, and non-tax demands are excluded. Chapter XIII of the Punjab GST Rules, 2017, applies mutatis mutandis. en-us Wed, 14 Feb 2024 00:00:00 +0530 Sat, 02 Mar 2024 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141655 Notification permits condonation of delay for appeals against demand orders passed by 31 March 2023, requiring filing in FORM GST APL-01 by the prescribed deadline. Admissibility is conditional on full payment of admitted liabilities and payment of a specified portion of the disputed tax with a minimum share debited from the Electronic Cash Ledger; pending appeals may be deemed filed if they meet this payment condition. No refunds of excess pre-notification payments are available until disposal, and non-tax demands are excluded. Chapter XIII of the Punjab GST Rules, 2017, applies mutatis mutandis. Notifications GST - States Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141655