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

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..... 8(50)GST Cell:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereinafter referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax 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 .....

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..... ccordance 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 .....

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..... he 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 Gujarat Goods and Service Tax Rules, 2017 (12 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification. 7. This notification shall deemed to have come into force with effect from the 2nd November, 2023. By order and in .....

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