Introduction: The Haryana Government, through a notification under Section 148 of the Haryana Goods and Services Tax Act, 2017, introduces a special procedure for condonation of delays in filing appeals against demand orders. This article delves into the key aspects of the notification issued on the 23rd of November, 2023, providing a comprehensive understanding of the implications and procedures.
Detailed Analysis:
1. Scope of Notification: The notification identifies taxable persons who couldn’t file appeals against orders passed by the proper officer until March 31, 2023, under sections 73 or 74 of the HGST Act, 2017. It also encompasses those whose appeals were rejected based on the sole grounds of not adhering to the specified time period.
2. Special Procedure for Appeals: Taxable persons falling under the defined class must file their appeals against the said order in FORM GST APL-01 by January 31, 2024. The notification validates appeals pending before the Appellate Authority before its issuance if they meet specified conditions.
3. Conditions for Filing Appeals: To be eligible, appellants must have paid the admitted amount of tax, interest, fine, fee, and penalty in full. Additionally, a sum equal to twelve and a half per cent of the remaining disputed tax amount, subject to a maximum of twenty-five crore rupees, must be paid, with at least twenty percent debited from the Electronic Cash Ledger.
4. Refund Restrictions: The notification imposes restrictions on refunds until the appeal’s disposal. No refund will be granted for amounts paid in excess of the specified conditions before the notification’s issuance.
5. Admissibility of Appeals: Appeals under this notification are restricted to demands involving tax. No appeals will be admissible for demands not related to tax.
6. Application of Rules: Chapter XIII of the Haryana Goods and Services Tax Rules, 2017, applies mutatis mutandis to appeals filed under this notification, ensuring a consistent application of rules.
Conclusion: The Section 148 notification by the Haryana Excise and Taxation Department introduces a tailored approach to address delays in filing appeals against demand orders. Taxable persons must adhere to the specified conditions and procedures outlined in the notification to avail themselves of this unique opportunity. This article serves as a guide, offering insights into the intricacies of the notification and its implications for the concerned taxpayers.
Notification under section 148 for notifying a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023 under the HGST Act, 2017
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Haryana Government
Excise and Taxation Department
Notification
The 23rd November, 2023
No. 69/GST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act), the Governor of Haryana, 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
(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 Haryana Goods and Services Tax Rules, 2017 shall mutatis mutandis, apply to an appeal filed under this notification.
DEVINDER SINGH KALYAN,
Principal Secretary to Government, Haryana,
Excise and Taxation Department.
