Special procedure to be followed by a registered person or an officer u/s 107(2) of Sikkim Goods and Services Tax Act, 2017 who intends to file an appeal against the order passed by the proper officer - 29/2023-GST/SIKKIM - Sikkim SGST
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Transitional credit appeal procedure: manual filing in prescribed form without pre deposit, acknowledgement required to validate appeal. Procedure requires manual filing in duplicate on ANNEXURE 1 within the prescribed limitation period computed from the later of this notification or the order; previously filed appeals are deemed compliant. No pre deposit under sub section (6) of Section 107 is required to institute the appeal. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative; an acknowledgement in FORM GSTAPL 02 will be issued on receipt and only then will the appeal be treated as filed.
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.
Transitional credit appeal procedure: manual filing in prescribed form without pre deposit, acknowledgement required to validate appeal.
Procedure requires manual filing in duplicate on ANNEXURE 1 within the prescribed limitation period computed from the later of this notification or the order; previously filed appeals are deemed compliant. No pre deposit under sub section (6) of Section 107 is required to institute the appeal. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative; an acknowledgement in FORM GSTAPL 02 will be issued on receipt and only then will the appeal be treated as filed.
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