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The Taxpayers who could not file their appeals of tax disputes in time till 31.03.2023 may now file their such appeals till 31.01.2024, as per Notification No. 53/2023-CT dated 02.11.2023 whereby the delay have been condoned for such appeals.
Moreover, the Taxpayer has to pay 12.5% (25% of this amount must be debited from Electronic Cash Ledger) of the disputed amount towards pre-deposit for filing appeals.
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