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of <h1>Punjab GST Act Appeals: New Procedure for Filing u/ss 73 & 74, No Pre-Deposit Required, Effective July 31, 2023.</h1> The Government of Punjab has issued a notification outlining a special procedure for registered persons or officers intending to file an appeal against orders under Section 73 or 74 of the Punjab Goods and Services Tax Act, 2017. The appeal must be submitted in duplicate using the form provided in the notification, without requiring a pre-deposit. The appeal, accompanied by relevant documents, must be manually presented to the Appellate Authority. An acknowledgment will be issued upon receipt, marking the appeal as filed. This notification is effective from July 31, 2023, and aligns with directives from the Supreme Court in a specific case.
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