Special provision for filing of appeal

-1 12. Special provision for filing of appeal.—Notwithstanding anything contained in sub-section

1. (1) of section 174 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) and in the Kerala Tax on Luxuries Act, 1976 (32 of 1976) ( hereinafter referred to as “the repealed Act”) and the rules made thereunder or in any judgment, decree or order of any court, tribunal or appellate authority,— (a)
2. (1) A dealer, other than those whose cases involving disputed amounts have been settled, may, after the expiration of the period mentioned under sub-section
3. (1) of section 7 of the repealed Act, even if the appeal filed under sub-section
4. (1) of section 7 of the repealed Act has not been admitted previously due to any reason, present a fresh appeal before the Appellate Authority on or before 30th September, 2023: Provided that the Appellate Authority shall consider the appeal filed under this sub-section as if it is an appeal filed under sub-section
5. (1) of section 7 of the repealed Act.
6. (2) Where the appellant remits a pre-deposit amount of 10 per cent of the disputed amount of tax, subject to a maximum of ₹ 5 Crores further proceedings against recovery of balance amount payable under the repealed Act shall stand stayed till the disposal of the appeal. (b)
7. (1) A dealer, other than those whose cases involving disputed amounts have been settled, may, after the expiration of the period mentioned under sub-section
8. (1) of section 7A of the repealed Act, even if the appeal filed under sub-section
9. (1) of section 7A of the repealed Act has not been admitted previously due to any reason, present a fresh appeal before the Appellate Tribunal on or before 30th September, 2023: Provided that the Appellate Tribunal shall consider the appeal filed under this sub-section as if it is an appeal filed under sub-section
10. (1) of section 7A of the repealed Act.
11. (2) Where the appellant remits a pre-deposit amount of 10 per cent of the disputed amount of tax under the repealed Act, subject to a maximum of ₹ 5 Crores, the recovery proceedings for the balance amount payable under the repealed Act shall be deemed to be stayed till the disposal of the appeal: Provided that the pre-deposit amount, if any, already remitted under second proviso to sub-clause
12. (2) of clause
    • (a) shall be adjusted towards the amount to be remitted under this sub- clause: Provided further that the pre-deposit amount, if any, paid in excess of the amount referred to in this sub-clause shall not be refunded till the disposal of the appeal.