9911796707
TMI Blog2023 (12) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed which is pending before the authority could also be considered as properly filed, even if there is delay in such filing. 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 - Hence the petitioner would be entitled to satisfy paragraph no. 3 of the N/N. 53 of 2023- Central Tax, dated 02.11.2023 (S.O. 4767(E)) by paying up the deficient amounts as would be required to maintain the appeal under the notification - The Central Board of Indirect Taxes and Customs has by Notification No. 53 of 2023- Central Tax, dated 02.11.2023 (S.O. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 226 of the Constitution of India could condone the delay beyond the period provided. 3. The Central Board of Indirect Taxes and Customs has by Notification No. 53 of 2023- Central Tax, dated 02.11.2023 (S.O. 4767(E)) extended the time for filing appeal against an order passed by the Proper Officer on or before 31.03.2023 under Sections 73 and 74 of the BGST Act. This in fact extends the period for filing a delayed appeal beyond the one month period as provided under Section 107(4) of the BGST 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 ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolving tax. 6. The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 (12 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification. 5. Hence an appeal against an order under Section 73 or 74 has to be filed on or before 31.01.2024, and any appeal filed which is pending before the authority could also be considered as properly filed, even if there is delay in such filing. 6. However, the maintainability of the appeal is further regulated by paragraph 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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