1168 DG/2024
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
xxxGIDHxxx
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असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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सं. 66]
दिल्ली, मंगलवार, फरवरी 20, 2024/फाल् गुन 1, 1945
[रा.रा.रा.क्षे.दि. सं. 437
No. 66]
DELHI, TUESDAY, FEBRUARY 20, 2024/PHALGUNA 1, 1945
[N. C. T. D. No. 437
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-21022024-252265
SG-DL-E-21022024-252265
एस.जी.-डी.एल.-अ.-21022024-252265
SG-DL-E-21022024-252265
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 20th February, 2024
No. 53/2023-State Tax
No. F. 3 (26 )/Fin.(Exp-I)/2023-24/DS-I/161.—In exercise of the powers conferred by section 148 of the
Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), the Lieutenant
Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies taxable
persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March,
2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified
in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said 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 (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 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, 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, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned
order, as is admitted by him; and
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
(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 been paid by debiting from the Electronic Cash
Ledger.
4.
No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any
amount paid by the appellant, either on their own or on the directions of any authority (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 Delhi Goods and Service Tax Rules, 2017 (03 of 2017), shall mutatis
mutandis, apply to an appeal filed under this notification.
By Order and in the Name of the Lt. Governor of
the National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. (Exp.-I)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
MANOJ
KUMAR
VERMA
Digitally signed by
MANOJ KUMAR VERMA
Date: 2024.02.21 18:02:43
+05'30'