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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>Notification sets a special condonation procedure for taxpayers who missed the appeal filing period or had appeals rejected as time-barred: appeals must be filed in FORM GST APL-01 by the notified deadline; appellants must pay in full the admitted liabilities and a prescribed pre-deposit of the disputed tax with a mandated minimum from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal; appeals relating to non-tax demands are excluded; and Chapter XIII of the GST Rules applies to such appeals. The notification also specifies its retrospective operative commencement.</description>
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      <description>Notification sets a special condonation procedure for taxpayers who missed the appeal filing period or had appeals rejected as time-barred: appeals must be filed in FORM GST APL-01 by the notified deadline; appellants must pay in full the admitted liabilities and a prescribed pre-deposit of the disputed tax with a mandated minimum from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal; appeals relating to non-tax demands are excluded; and Chapter XIII of the GST Rules applies to such appeals. The notification also specifies its retrospective operative commencement.</description>
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