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TMI BlogSpecial procedure for taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 - Notification -Orders - Issued. Revenue (CT-II) Department G.O.Ms.No. 62 Dated: 15-07-2024 NOTIFICATION In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017) (hereinafter referred to as the said Act), the State Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity (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 this 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 (Act No.12 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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