Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in sub-section (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Tax Act, 2017 (20 of 2017) and in the Kerala Tax on Luxuries Act, 1976 (32 of 1976) ( hereinafter referred to as "the repealed Act") and the rules made thereunder or in any judgment, decree or order of any court, tribunal or appellate authority,-- (a) (1) A dealer, other than those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amounts have been settled, may, after the expiration of the period mentioned under sub-section (1) of section 7 of the repealed Act, even if the appeal filed under sub-section (1) of section 7 of the repealed Act has not been admitted previously due to any reason, present a fresh appeal before the Appellate Authority on or before 30th September, 2023: Provided that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consider the appeal filed under this sub-section as if it is an appeal filed under sub-section (1) of section 7 of the repealed Act. (2) Where the appellant remits a pre-deposit amount of 10 per cent of the disputed amount of tax, subject to a maximum of Rs. 5 Crores further proceedings against recovery of balance amount payable under the repealed Act shall stand stayed till the disposal of the appeal. (b) (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amounts have been settled, may, after the expiration of the period mentioned under sub-section (1) of section 7A of the repealed Act, even if the appeal filed under sub-section (1) of section 7A of the repealed Act has not been admitted previously due to any reason, present a fresh appeal before the Appellate Tribunal on or before 30th September, 2023: Provided that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consider the appeal filed under this sub-section as if it is an appeal filed under sub-section (1) of section 7A of the repealed Act. (2) Where the appellant remits a pre-deposit amount of 10 per cent of the disputed amount of tax under the repealed Act, subject to a maximum of Rs. 5 Crores, the recovery proceedings for the balance amount payable under the repealed Act shall be deemed to be stayed till the disposal of the appeal: Provided that the pre-deposit amount, if any, already remitted under second proviso to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 (2) of clause (a) shall be adjusted towards the amount to be remitted under this subclause: 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.