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Special procedure to be followed by a registered person or an officer u/s 107(2) of Arunachal Pradesh Goods and Services Tax Act, 2017 who intends to file an appeal against the order passed by the proper officer - 29/2023 - State Tax - Arunachal Pradesh SGST
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Special appeal procedure under Section 107: manual filing with acknowledgement and no pre-deposit required for appeals. Special procedure requires appeals under Section 107 against orders under Sections 73 or 74 to be presented manually in duplicate using ANNEXURE-1 within the limitation period computed from the later of this notification or the order; appeals filed earlier are deemed compliant. No pre-deposit is required. Appeals must include relevant documents including a self-certified copy of the order and signatures per rule 26(2). An acknowledgement in FORM GST APL-02 will be issued and the appeal treated as filed only upon that acknowledgement. The Appellate Authority must issue a summary in ANNEXURE-2 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 under Section 107: manual filing with acknowledgement and no pre-deposit required for appeals.
Special procedure requires appeals under Section 107 against orders under Sections 73 or 74 to be presented manually in duplicate using ANNEXURE-1 within the limitation period computed from the later of this notification or the order; appeals filed earlier are deemed compliant. No pre-deposit is required. Appeals must include relevant documents including a self-certified copy of the order and signatures per rule 26(2). An acknowledgement in FORM GST APL-02 will be issued and the appeal treated as filed only upon that acknowledgement. The Appellate Authority must issue a summary in ANNEXURE-2 with its order.
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