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GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023

Karnataka Government Secretariat,

Vidhana Soudha

Bengaluru, dated:10.11.2023

NOTIFICATION (24/2023)

In exercise of the powers conferred by section 148 of the Karnataka Goods and

Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act),

the Government of Karnataka, 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 31^st 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 31^st 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.

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Part – IVA

10

2023(

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BENGALURU, FRIDAY , 10, NOVEMBER, 2023(KARTHIKA, 19, SHAKAVARSHA, 1945)

. 530

No. 530

2

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 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 Karnataka Goods and Service Tax Rules, 2017 shall

mutatis mutandis, apply to an appeal filed under this notification.

By Order and in the name of the

Governor of Karnataka,

(KAVITHA L)

Under Secretary to Government,

Finance Department (C.T-1)

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THAMMAIAH

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Date: 2023.11.13 16:57:12 +05'30'