The Andhra Pradesh Goods and Services Tax Rules, 2017 - To notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31 March, 2023 — Orders - Issued.

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..... sh Goods and Services Tax Rules, 2017 - To notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31 st March, 2023 - Orders - Issued. REVENUE (COMMERCIAL TAXES) DEPARTMENT G.O.Ms.No.551 Dated: 16-11-2023. NOTIFICATION In exercise of the powers conferred by section 148 of the Andhra Pradesh Goods and Services Tax Act, 201 .....

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..... special procedure for filing appeals in such cases: 2. The said person shall file an appeal against the said order in FORM GST APL- 01 in accordance with sub- section (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 Appell .....

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..... 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 under this notification shall be admissible in res .....

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