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

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..... by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act), the Governor of Haryana, 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 .....

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..... 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 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 order .....

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..... dmissible in respect of a demand not involving tax. 6. The provisions of Chapter XIII of the Haryana Goods and Services Tax Rules, 2017 shall mutatis mutandis, apply to an appeal filed under this notification. DEVINDER SINGH KALYAN, Principal Secretary to Government, Haryana, Excise and Taxation Department. - Notification Tax Management India - taxmanagementindia - taxmanag .....

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