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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..... IFICATION Notification No. 53/2023 State Tax Maharashtra Goods and Services Tax Act, 2017. No. GST-1023/C.R.63 /Taxation-1. In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII of 2017), (hereinafter referred to as the said Act), the Government of Maharashtra, on the recommendations of the Council, hereby notifies taxabl .....

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..... 07 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 .....

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..... 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 under this notification shall be admissible in respect of a demand not involving tax. 6. The provisions of Chapter XIII of the Maharashtrsa Goods and Service Tax Rules, 2017 (Mah. XLIII of 2017), shall mutatis mutandis, apply to an appe .....

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