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of <h1>Manual Appeal Process for Orders u/ss 73/74 of WB GST Act 2017 Now Available for TRAN-1/TRAN-2 Forms.</h1> The notification outlines a special procedure for registered individuals to manually file appeals against orders under sections 73 or 74 of the West Bengal Goods and Services Tax Act, 2017, related to TRAN-1 and TRAN-2 forms. This procedure follows the Supreme Court's directions in a specific case. Appeals must be filed in duplicate using the provided form and presented to the Appellate Authority within the specified timeframe. No pre-deposit is required for filing. The appeal must include relevant documents, and acknowledgment will be issued upon fulfilling all requirements. The notification is effective from July 31, 2023.
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