9911796707
TMI Blog2023 (11) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Customs, New Delhi, wherein, time is granted to file an appeal against the order in Form GST APL-01 in accordance with sub section (1) of section 107 of the Central Goods and Services Tax Act, 2017, on or before 31st day of January 2024, to the taxable persons, who could not file the same within the time stipulated. In reply, the learned counsel appearing for the appellant sought liberty to the appellant to approach the appellate authority for filing necessary appeal. Thus, liberty is granted to the appellant to approach the appellant authority, if so advised - appeal disposed off. - Honourable Mr. Justice R.Mahadevan And The Honourable Mr. Justice Mohammed Shaffiq For the Appellant : Mr.Sanjay Rajpurohit for M/s. Rajp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents produced a copy of the notification No.53/2023-CENTRAL TAX dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, New Delhi, wherein, time is granted to file an appeal against the order in Form GST APL-01 in accordance with sub section (1) of section 107 of the Central Goods and Services Tax Act, 2017, on or before 31st day of January 2024, to the taxable persons, who could not file the same within the time stipulated. For better appreciation, the said notification is extracted below: S.O.4767(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 Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m; 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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