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of <h1>Himachal Pradesh Introduces Manual Appeal Procedure for GST Orders u/ss 73 & 74, No Pre-Deposit Required.</h1> The Government of Himachal Pradesh has issued Notification No. 29/2023-State Tax, outlining a special procedure for registered individuals or officers under Section 107(2) of the Himachal Pradesh GST Act, 2017, intending to appeal orders made under Sections 73 or 74. Appeals must be submitted manually in duplicate using the form in Annexure-1 to the Appellate Authority within the specified time frame. No pre-deposit is required for filing an appeal. Appeals must include relevant documents and be signed per Rule 26 of the Himachal Pradesh GST Rules, 2017. Acknowledgment is issued upon receipt of a complete appeal, and a summary of the order is provided in Annexure-2.
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