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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..... . 148/2024 .-- In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017) (hereinafter referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on recommendations of the Council, is pleased to notify taxable persons wh .....

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..... 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 .....

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..... , 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 Punjab Goods and Service Tax Rules, 2017, shall mutatis mutandis, apply to an appeal filed under this notification. VIKAS PRATAP, Additional Chief Secretary-cum- Financial Commi .....

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