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

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..... 1.2023 NOTIFICATION (24/2023) In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act), the Government of Karnataka, 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 t .....

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..... 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, .....

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..... b-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 Karnataka Goods and Service Tax Rules, 2017 shall mutatis mutandis, apply to an appeal filed under this notification. By Order and in the name of the Governor of Karnataka, (KAVITHA L) Unde .....

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