Notification Under the Tamil Nadu Goods and Services Tax Act, 2017

No. 402] CHENNAI, FRIDAY, DECEMBER 8, 2023 Karthigai 22, Sobakiruthu, Thiruvalluvar Aandu-2054

Part II—Section 2

Notifications or Orders of interest to a Section of the public

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 [G.O.Ms.No. 134, Commercial Taxes and Registration (B1), 8th December 2023, Karthigai 22, Sobakirathu, Thiruvalluvar Aandu-2054.]

No. II(2)/CTR/1040(b)/2023.

In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifi es taxable persons who could not fi le an appeal against the order passed by the proper offi cer 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 specifi ed 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 fi led within the time period specifi ed in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for fi ling appeals in such cases:

2. The said person shall fi le 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 fi led in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notifi cation, shall be deemed to have been fi led in accordance with this notifi cation, if it fulfi lls the condition specifi ed at para 3 below.

3. No appeal shall be fi led under this notifi cation, unless the appellant has paid-

(a) in full, such part of the amount of tax, interest, fi ne, 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-fi ve crore rupees, in relation to which the appeal has been fi led, out of which at least twenty per cent. should have been paid by debiting from the Electronic Cash Ledger. [ 1 ] II-2 Ex. (402) 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 4. No refund shall be granted on account of this notifi cation 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 specifi ed in para 3 of this notifi cation before the issuance of this notifi cation, for fi ling an appeal under sub-section (1) of Section 107 of the said Act.

5. No appeal under this notifi cation shall be admissible in respect of a demand not involving tax.

6. The provisions of Chapter XIII of the Tamil Nadu Goods and Service Tax Rules, 2017, shall mutatis mutandis, apply to an appeal fi led under this notifi cation.

7. The Notifi cation shall be deemed to come into force with effect from the 2nd day of November, 2023.

B. JOTHI NIRMALASAMY,

Secretary to Government.