Taxable persons who are not able to file an appeal under the aforesaid Act, such taxable persons will follow the special procedure.

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..... use (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 1501/XI-2 23-9(47)-17-T.C. 249-U.P. Act-1-2017-Order (309)-2023, dated November 29, 2023 : No. 1501/XI-2 23-9(47)-17-T.C. 249-U.P. Act-1-2017-Order (309)-2023 Dated Lucknow, November 29, 2023 IN exercise of the powers .....

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..... e following 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 .....

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..... on 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 aforesaid Act. 5. No appeal under this notification shall be admissible .....

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