Notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023

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..... istration (B1), 8th December 2023, Karthigai 22, Sobakirathu, Thiruvalluvar Aandu-2054 .] No. II(2)/CTR/1040(b)/2023. In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies taxable persons who could .....

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..... r 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. No appeal shall be filed unde .....

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..... 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 Tamil Nadu Goods and Service Tax Rules, 2017, shall mutatis mutandis, apply to an appeal filed under this notification. 7. The Notification shall be deeme .....

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