Appeal procedure: special manual filing and waiver of pre deposit for appeals against orders under sections 73 and 74. The notification prescribes a special appeal procedure for appeals under sections 73/74 to be filed manually in duplicate using the annexed form within section 107 time limits, with no requirement to deposit amounts as a precondition; appeals must include relevant documents and a self certified copy of the order, and are treated as filed only upon issuance of Form GST APL 02 acknowledgement by the Appellate Authority, which will also issue a summary in the appended annexure with its order; effective 31 July 2023.
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Appeal procedure: special manual filing and waiver of pre deposit for appeals against orders under sections 73 and 74.
The notification prescribes a special appeal procedure for appeals under sections 73/74 to be filed manually in duplicate using the annexed form within section 107 time limits, with no requirement to deposit amounts as a precondition; appeals must include relevant documents and a self certified copy of the order, and are treated as filed only upon issuance of Form GST APL 02 acknowledgement by the Appellate Authority, which will also issue a summary in the appended annexure with its order; effective 31 July 2023.
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