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Notification under section 148 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 under the HGST Act, 2017 - 43/GST-2 - Haryana SGST
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Special appeal procedure under Haryana GST permits manual filing without pre-deposit and mandates acknowledgement and summary issuance. The notification prescribes a special appellate procedure under the Haryana GST Act for appeals against orders under sections 73/74 pursuant to Circular No.182 and Supreme Court directions: appeals must be filed manually in duplicate on the ANNEXURE-1 form within prescribed time computed from this notification or the order date; no pre-deposit is required; appeals must include relevant documents and authorised signature; acknowledgement in FORM GST APL-02 is issued on compliance and appeals are treated as filed only upon such acknowledgement; Appellate Authority must issue an ANNEXURE-2 summary with its order.
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Provisions expressly mentioned in the judgment/order text.
Special appeal procedure under Haryana GST permits manual filing without pre-deposit and mandates acknowledgement and summary issuance.
The notification prescribes a special appellate procedure under the Haryana GST Act for appeals against orders under sections 73/74 pursuant to Circular No.182 and Supreme Court directions: appeals must be filed manually in duplicate on the ANNEXURE-1 form within prescribed time computed from this notification or the order date; no pre-deposit is required; appeals must include relevant documents and authorised signature; acknowledgement in FORM GST APL-02 is issued on compliance and appeals are treated as filed only upon such acknowledgement; Appellate Authority must issue an ANNEXURE-2 summary with its order.
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