Special procedure to be followed by a registered person or an officer u/s 107(2) of JGST Act who intends to file an appeal against the order passed by the proper officer - 29/2023 - State Tax - Jharkhand SGST
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Special appeal procedure: waiver of pre-deposit and prescribed filing formalities for transitional credit appeals. The notification establishes a special appeal procedure for section 107 appeals against orders under sections 73/74 concerning transitional credit claims linked to Circular No. 182/14/2022: appeals must be filed manually in duplicate on the prescribed form, earlier filed appeals are deemed compliant, pre-deposit under section 107(6) is waived, relevant documents and a self certified order copy must accompany the appeal, filing is complete only upon issuance of FORM GST APL-02 acknowledgement, and the Appellate Authority shall issue a summary in ANNEXURE-2 describing the post appeal credit/demand position.
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.
Provisions expressly mentioned in the judgment/order text.
Special appeal procedure: waiver of pre-deposit and prescribed filing formalities for transitional credit appeals.
The notification establishes a special appeal procedure for section 107 appeals against orders under sections 73/74 concerning transitional credit claims linked to Circular No. 182/14/2022: appeals must be filed manually in duplicate on the prescribed form, earlier filed appeals are deemed compliant, pre-deposit under section 107(6) is waived, relevant documents and a self certified order copy must accompany the appeal, filing is complete only upon issuance of FORM GST APL-02 acknowledgement, and the Appellate Authority shall issue a summary in ANNEXURE-2 describing the post appeal credit/demand position.
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