Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018 with regard to filing an appeal against the order passed by the proper officer under section 73 or 74 of RGST Act, 2017 - F.12 (11)FD/Tax/2023- 30 - Rajasthan SGST
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Appeal procedure under RGST Act: manual filing allowed without pre deposit, filing effective on acknowledgement issuance. Procedure for appeals under section 73/74 RGST Act requires manual filing in duplicate on ANNEXURE 1 within time computed from this notification or the order date; prior appeals are deemed compliant. No pre deposit is required to file. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative. A manual acknowledgement in FORM GST APL 02 is issued when requirements are met and constitutes filing. Appellate Authority must provide an ANNEXURE 2 summary with its order showing transitional credit and post appeal amounts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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Appeal procedure under RGST Act: manual filing allowed without pre deposit, filing effective on acknowledgement issuance.
Procedure for appeals under section 73/74 RGST Act requires manual filing in duplicate on ANNEXURE 1 within time computed from this notification or the order date; prior appeals are deemed compliant. No pre deposit is required to file. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative. A manual acknowledgement in FORM GST APL 02 is issued when requirements are met and constitutes filing. Appellate Authority must provide an ANNEXURE 2 summary with its order showing transitional credit and post appeal amounts.
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