CBIC on 2nd November, 2023 has notified that 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, 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 are allowed file an appeal against the order in FORM GST APL-01 subject to:
- 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.
- 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.
- No appeal under this notification shall be admissible in respect of a demand not involving tax.