Special procedure for taxable persons who could not file an appeal against order passed by proper officer

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..... the State Government is satisfied that it is expedient so to do in public interest ; Now, Therefore, in exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased to allow to notify the taxable persons who could not file an appeal against .....

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..... ary 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 fulfils the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unle .....

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..... tion, 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 Uttarakhand Goods and Services Tax Rules, 2017, shall mutatis mutandis, apply to an appeal filed under this notification. (Dilip Jawalkar) Secretary - Notification Tax Manageme .....

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