GOVERNMENT OF KERALA
NOTIFICATION
In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax
Act, 2017 (20 of 2017), the Government of Kerala, 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
Taxes (B) Department
G.O.(P) No.165/2023/TAXES.
Dated, Thiruvananthapuram, 13th December, 2023.
27th Vrischikam, 1199.
©
േകരള സർകാർ
Government of Kerala
2023
േകരള ഗസറ്
KERALA GAZETTE
അസാധാരണം
EXTRAORDINARY
ആധികാരികമായി ്പസിദെപടുതുനത
PUBLISHED BY AUTHORITY
Regn.No. KERBIL/2012/45073
dated 05-09-2012 with RNI
Reg No.KL/TV(N)/634/2021-2023
വാല്ം 12
Vol. XII
തിരുവനനപുരം,
വ്ാഴം
Thiruvananthapuram,
Thursday
2023 ഡിസംബർ 14
14th December 2023
1199 വൃശികം 28
28th Vrischikam 1199
1945 അ്ഗഹായനം 23
23rd Agrahayana 1945
നമർ
No.
4088
S. R. O. No. 1353/2023
This is a digitally signed Gazette.
Authenticity may be verified through https://compose.kerala.gov.in/
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
(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 per cent. 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 Kerala Goods and Services Tax Rules, 2017, shall mutatis
mutandis, apply to an appeal filed under this notification.
2
This is a digitally signed Gazette.
Authenticity may be verified through https://compose.kerala.gov.in/
7. This notification shall be deemed to have come into force on the 2nd day of November, 2023.
By order of the Governor,
Dr. A. JAYATHILAK,
Additional Chief Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
On recommendations of the Goods and Services Tax Council, the Government of Kerala have
decided to notify a special procedure for condonation of delay in filing of appeals against demand
orders passed until 31st March, 2023.
The notification is intended to achieve the above object.
3
This is a digitally signed Gazette.
Authenticity may be verified through https://compose.kerala.gov.in/
____________________________________________________________________________________________________________________________
PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES
AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2023
