Notification 53/2023 - Central Tax
Date: November 2, 2023
Effective From: November 2, 2023
Subject
Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.
Content
S.O. 4767(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, 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…