Special procedure to be followed by a registered person or an officer u/s 107(2) of PGST Act who intends to file an appeal against the order passed by the proper officer - G.O. Ms. No. 23 - Puducherry SGST
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Appeal procedure under PGST Act: special filing rules waive pre-deposit, require manual form and acknowledgement issuance. A special procedure requires appeals under section 107 against orders under sections 73 or 74 to be filed manually in duplicate on the prescribed Form, with filing time computed from the later of this notification or the order; appeals filed earlier are deemed compliant. The appeal must include relevant documents and a self-certified copy of the order signed as per rule 26(2); formal filing occurs upon manual acknowledgment (FORM GST APL-02). No pre-deposit is required as a condition of filing, and the Appellate Authority must issue a summary in ANNEXURE-2.
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Provisions expressly mentioned in the judgment/order text.
Appeal procedure under PGST Act: special filing rules waive pre-deposit, require manual form and acknowledgement issuance.
A special procedure requires appeals under section 107 against orders under sections 73 or 74 to be filed manually in duplicate on the prescribed Form, with filing time computed from the later of this notification or the order; appeals filed earlier are deemed compliant. The appeal must include relevant documents and a self-certified copy of the order signed as per rule 26(2); formal filing occurs upon manual acknowledgment (FORM GST APL-02). No pre-deposit is required as a condition of filing, and the Appellate Authority must issue a summary in ANNEXURE-2.
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