Finance/Compliance Consultant
74324 Points
Posted on 08 November 2026
The 2023 appeal amnesty has closed:
• Notf 53/2023-CT: taxpayers who couldn't file appeals against orders passed on or before 31 March 2023 (within the time limit) were allowed to file appeals by 31 January 2024, with a pre-deposit of 12.5% of disputed tax (at least 20% of it via the cash ledger).
• If your appeal was rejected on grounds of delay (July–September 2023), you could have refiled under the amnesty by 31 January 2024. That window has closed.
• Now: a writ petition (HCs have occasionally condoned delays for strong reasons), or seek ITAT-like relief through GSTAT (not available for time-barred first appeals).