9911796707
TMI Blog2023 (12) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... GH COURT - HC X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution of India could condone the delay beyond the period provided. 3. The Central Board of Indirect Taxes and Customs has by Notification No. 53 of 2023- Central Tax, dated 02.11.2023 (S.O. 4767(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 filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified 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, 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 twent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply to an appeal filed under this notification. 5. Hence an appeal against an order under Section 73 or 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. 6. However, the maintainability of the appeal is further regulated by paragraph no. 3 which require that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts as would be required to maintain the appeal under the notification. 9. We specifically say 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. 10. We set aside the impugned order dated 19.09.2023 at Annexure-5 on condition of the assessee satisfying the aforesaid conditions before the time sti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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