Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed under section 73 or section 74 until 31st March, 2023.

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....023 [Corresponding Central Notification No. 53/2023-Central Tax] In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to notify taxable persons who could not file an appeal against the order passed by th....

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....at an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has....