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TMI Blog2024 (4) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... would be entitled to satisfy paragraph no. 3 of the aforesaid Notification by paying up the deficient amounts as would be required to maintain the appeal under the notification. We specifically says the deficient amount, since on filing the appeal 10% of the amount of tax in dispute arising from the order impugned would/ought to have been remitted. We set aside the impugned order at Annexure-P/3 and direct the assessee to satisfy the aforesaid conditions before the time stipulated in Notification; i.e. 31.01.2024, in which event, the appeal would be taken up and considered on merits. And if the conditions are not satisfied, then necessarily the appeals ought to be rejected or would stand rejected. We allow the writ petition on the above te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (E)) extended the time for filing appeal against an order passed by the Proper Officer on or before 31.03.2023 under Sections 73 and 74 of the BGST Act. This in fact extends the period for filing appeal beyond one month period as provided under Section 107(4) of the BGST Act, on following the special procedure prescribed under the said Notification. 5. The special procedure prescribed under the Notification is seen from paragraph no. 2 to 6 which are extracted hereunder:- 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 prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order under Section 73 of 74 has to be filed on or before 31.01.2024, and any appeal filed which is pending before the authority could also be considered as properly filed, even if there is delay in such filing. 7. However, the maintainability of the appeal is further regulated by paragraph no. 3 which require that the admitted tax, interest, fine, fee and penalty arising from the impugned order is paid up along with a sum equal to 12.5% of the remaining amount of tax in dispute arising from the said order subject to a maximum of twenty-five crore rupees; out of which 12.5%, 20% should have been paid by debiting from the Electronic Cash Ledger. The further conditions in paragraph no. 4 to 6 also shall be applicable. 8. In the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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