TaxTMI 
TaxTMI 
2024 (4) TMI 756
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....er is before this Court since he filed a delayed appeal which is said to have been rejected by Annexure-5 for reason of the appeal having not been filed within the period of limitation. Section 107 of the BGST Act provides for three months time to file an appeal and a further time of one month in which an appeal could be filed with satisfactory explanation, for the delay occasioned. 2. The appeal....
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....ne month period as provided under Section 107(4) of the BGST Act, on following the special procedure prescribed under the said Notification. 4. The special procedure prescribed under the Notification is seen from paragraph no. 2 to 6 which are extracted hereunder:- 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....
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.... which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 3 of ....
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.... penalty arising from the impugned order is paid up along with a sum equal to 12.5% of the remaining amount of tax in dispute arising from the said order subject to a maximum of twenty-five crore rupees; out of which 12.5%, 20% should have been paid by debiting from the Electronic Cash Ledger. The further conditions in paragraph no. 4 to 6 also shall be applicable. 7. In the present case, the app....