9911796707
TMI Blog2023 (12) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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. HELD THAT:- In the present case, the appeal was filed and was dismissed by the first Appellate Authority. In such circumstances, it is only proper that the appeal be restored to the files of the Authority subject to the condition as per paragraph no. 3 of the Notification being satisfied. The impugned order set aside - assessee is directed to satisfy the aforesaid conditions before the time stipulated in Notification; i.e. 31.01.2024, in which event, the appeal would be taken up and considered on merits - petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST 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 subsection (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agraph no. 3 which require that the admitted tax, interest, fine, fee and 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 appeal was filed and was dismissed by the first Appellate Authority. In such circumstances, it is only proper that the appeal be restored to the files of the Authority subject to the conditions under paragraph no. 3 being satisfied. 8. Hence the petitioner would be entitled to sat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
