notification

6938 GI/202 3 (1) EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 4579] NEW DELHI, THURS DAY , NOVEMBER 2, 2023/ KARTIKA 11, 1945 CG-DL-E-02112023-249852 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 2 nd November, 2023 No. 53/2023 – CENTRAL TAX S.O. 4767 (E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies 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 referred to as the said order), within the time period specified in sub -section (1) of section 107 read with sub -section (4) of section 107 of the said Act, and the taxable persons whos e appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following speci al procedure for filing appeals in such cases: 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 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 notifi cation, 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 impugned orde r, as is admitted by him; and (b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty -five crore rupees, in relation to which the appeal has been filed, out of whi ch at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their ow n or on the directions of any authority (or) court, in excess of the amount specified in para 3 of this notification before the issuance of this notification, for filing an appeal under sub - section (1) of Section 107 of the said Act. 5. No appeal under t his notification shall be admissible in respect of a demand not involving tax. 6. The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 (12 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification. [F. No.CBIC -20001/10/2023 -GST] RAGHAVENDRA PAL SINGH, Director Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Publis hed by the Controller of Publications, Delhi -110054.