Special appeal procedure for GST transitional credit claims allows manual filing without deposit and requires prescribed acknowledgement. A special procedure allows manual filing in duplicate of appeals against orders under section 73 or section 74, using the prescribed annexed form, with time computed from the later of the notification or order date; appeals filed earlier are deemed compliant. No deposit under section 107(6) is required to file. Appeals must include relevant documents and a self certified copy of the order, be signed as per rule 26(2) of the Odisha GST Rules, and are treated as filed only when the Appellate Authority issues Form GST APL-02 acknowledgement. The Appellate Authority must issue a prescribed 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 GST transitional credit claims allows manual filing without deposit and requires prescribed acknowledgement.
A special procedure allows manual filing in duplicate of appeals against orders under section 73 or section 74, using the prescribed annexed form, with time computed from the later of the notification or order date; appeals filed earlier are deemed compliant. No deposit under section 107(6) is required to file. Appeals must include relevant documents and a self certified copy of the order, be signed as per rule 26(2) of the Odisha GST Rules, and are treated as filed only when the Appellate Authority issues Form GST APL-02 acknowledgement. The Appellate Authority must issue a prescribed summary with its order.
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