9911796707
TMI Blog2024 (1) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... 2328 of 2023 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 filing a delayed appeal beyond the one month period as provided under Section 107(4) of the BGST Act, on following the spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the admitted tax, interest, fine, fee and penalty arising from the impugned order is paid up along with a sum equal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 25.03.2023 at Annexure-9 on condition of the assessee satisfying the aforesaid conditions before the time stipulated in Notification; i.e. 31.01.2024, in which event, the appeal would be taken up and considered on merits. And ..... X X X X Extracts X X X X X X X X Extracts X X X X
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