Notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023

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....hikam, 1199. S. R. O. No. 1353/2023 In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of ....

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.... 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 paid- (a) in full, such part of the amount of tax, interest, fine,....

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.... Act. 5. No appeal under this notification shall be admissible in respect of a demand not involving tax. 6. The provisions of Chapter XIII of the Kerala Goods and Services Tax Rules, 2017, shall mutatis mutandis, apply to an appeal filed under this notification. 7. This notification shall be deemed to have come into force on the 2nd day of November, 2023. By order of the Governor, D....