TMI Blog2023 (11) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 2nd November 2023, by which it has been notified that taxable persons, who could not file an appeal on or before the 31st day of March, 2023 against the order passed under section 73 or 74 of the Central Goods and Services Tax Act, 2017 by the proper officer within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the Act, and the taxable persons whose 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, shall follow certain special procedure for filing appeals in such cases. In view of the aforesaid Notification, the impugned orders, against which the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7531/2023, 17534/2023, 17538/2023, 17540/2023, 17544/2023, 17546/2023, 17550/2023, 17552/2023, 17555/2023, 17559/2023, .17562/2023, 17636/2023, 17712/2023, 17747/2023, 17750/2023, 17763/2023, 17779/2023, 17768/2023, 17914/2023, 17962/2023, 17987/2023, 8134/2023, 8139/2023, 18142/2023, 18145/2023, 18146/2023, 18226/2023, 18231/2023, .18316/2023, 18321/2023, 18473/2023, 18479/2023, 18749/2023, 18971/2023, 19348/2023, 19380/2023, 19514/2023, 19582/2023, 19597/2023, 19794/2023, 19838/2023, 19885/2023, 19951/2023, 19953/2023, 20190/2023, 20191/2023, 20197/2023, 20201/2023, 20211/2023, 20217/2023, 20230/2023, 20270/2023, 20302/2023, 20330/2023, 20331/2023, 20360/2023, 20361/2023, 20362/2023, 20363/2023, 20364/2023, 20424/2023, 20766/2023, 20768/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gether and disposed of by this common order. 4. The petitioners have approached this Court invoking provisions of Articles 226 and 227 of the Constitution of India challenging the first appellate orders, whereby the appeals have been rejected being barred by period stipulated in sub-section (1) read with sub-section (4) of Section 107 of the OGST/CGST Act. It is submitted that as yet 2nd appellate Tribunal has not been constituted; as such they are prevented from availing alternative remedy provided under Section 112 of the said Act. 5. During pendency of these writ petitions, the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) has issued Notification No.53/2023-Central Tax [S.O.4767(E)], dated 2nd N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons (hereinafter referred to as the said person) who shall follow the following special 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 subsection (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 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, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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