A special procedure is notified for filing appeals against orders passed under sections 73 or 74 where appeals were not filed within the prescribed time limit. Appeals may be filed in FORM GST APL-01 on or before 31 January 2024. Mandatory pre-deposit of admitted dues and twelve and a half percent of disputed tax is prescribed, subject to a monetary cap. Refund of amounts paid is restricted until disposal of the appeal.

Effective Date:
2 November 2023