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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 - S.O. 89/P.A.5/2017/S.148/2023 - Punjab SGST
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Special appeal procedure for transitional credit appeals: manual filing, no deposit precondition, acknowledgement and summary required. Special appeal procedure under Section 107(2) PGST Act regulates manual filing in duplicate of appeals against orders under Sections 73/74 concerning transitional credit claims in the form at ANNEXURE-1, deemed filed only upon issuance of FORM GSTAPL-02 acknowledgement; time for filing is from the later of the notification date or order date, prior appeals deemed compliant, no deposit required as pre condition, and the Appellate Authority must provide an ANNEXURE-2 summary with its order.
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 for transitional credit appeals: manual filing, no deposit precondition, acknowledgement and summary required.
Special appeal procedure under Section 107(2) PGST Act regulates manual filing in duplicate of appeals against orders under Sections 73/74 concerning transitional credit claims in the form at ANNEXURE-1, deemed filed only upon issuance of FORM GSTAPL-02 acknowledgement; time for filing is from the later of the notification date or order date, prior appeals deemed compliant, no deposit required as pre condition, and the Appellate Authority must provide an ANNEXURE-2 summary with its order.
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