A Special Procedure For Condonation Of Delay In Filing Of Appeals Against Demand Orders Passed Until 31st March, 2023.

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..... of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter r .....

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..... t, 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 of tax, interest, fine, fee and penalty arising from the .....

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..... ation shall be admissible in respect of a demand not involving tax. 6. The provisions of Chapter XIII of the Odisha Goods and Service Tax Rules, 2017, shall mutatis mutandis, apply to an appeal filed under this notification. [No. 30951-FIN-CT1-TAX-0005/2023] By order of the Governor Saumyajit Rout Joint Secretary to Government - Notification Tax Management India - taxman .....

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