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Date: 02-11-2023
Notification No: NOTIFICATION No. 53/2023– CENTRAL TAX
Issuing Authority: GST  
Type: Central Tax Notifications
File No: [F. No.CBIC-20001/10/2023-GST]
Subject: Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.
Untitled 1

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 53/2023– CENTRAL TAX
New Delhi, dated the 2nd November, 2023

S.O....(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereinafter referred to as the said Act), the Central Government, 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 the said Act (hereinafter referred to as the said
order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of
the said Act, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the
said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred
to as the said person) who shall follow the following 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 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, fee and penalty arising from the impugned
order, as is admitted by him; and

(b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising
from the said order, subject to a maximum of twenty-five crore rupees, in relation to 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 this notification before the issuance of this notification, for filing an appeal under sub section (1) of Section 107 of the said 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 Central Goods and Service Tax Rules, 2017 (12 of 2017), shall
mutatis mutandis, apply to an appeal filed under this notification.

[F. No.CBIC-20001/10/2023-GST]
(Raghavendra Pal Singh)
Director

       

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