Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of DGST Act

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..... No. 53/2023-State Tax No. F. 3 (26 )/Fin.(Exp-I)/2023-24/DS-I/161 . In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies taxable persons who could not file an appeal against .....

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..... anuary 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. No appeal shall be filed under this notific .....

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..... e 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 Delhi Goods and Service Tax Rules, 2017 (03 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification By Order and in the Name .....

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