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of <h1>Chhattisgarh GST Act: New Manual Appeal Procedure for Orders u/ss 73 & 74, Effective July 31, 2023.</h1> The Government of Chhattisgarh has issued a notification under the Chhattisgarh Goods and Services Tax Act, 2017, detailing a special procedure for registered persons or officers appealing orders under sections 73 or 74. This follows directives from the Supreme Court in the Union of India v. Filco Trade Centre Pvt. Ltd. Appeals must be submitted manually using a specified form and do not require a pre-deposit. Relevant documents, including a self-certified order copy, must accompany the appeal. An acknowledgment will be issued upon fulfilling all requirements, and the Appellate Authority will provide a summary order. This notification is effective from July 31, 2023.
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