Taxable persons who are not able to file an appeal under the aforesaid Act, such taxable persons will follow the special procedure.

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....348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 1501/XI-2-23-9(47)-17-T.C. 249-U.P. Act-1-2017-Order (309)-2023, dated November 29, 2023 : No. 1501/XI-2-23-9(47)-17-T.C. 249-U.P. Act-1-2017-Order (309)-2023 Dated Lucknow, November 29, 2023 IN exercise of the powers conferred by section 148 of ....

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....ng special procedure for filing appeals in such cases. 2. The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with sub-section (1) of section 107 of the said Act, on or before 31st day of January 2024: Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Aut....