Seeks to notify special procedure to be followed by a registered pursuant to the directions of the honourable supreme court in the case of union of india v/s filco trade center pvt ltd., SLP(c) no. 32709-32710/2018 - 1140/XI-2-23-9(47)/17-T.C.229-U.P. Act-1-2017-Order-(287)-2023 - Uttar Pradesh SGST

Special appeal procedure for GST transitional credit disputes waives pre-deposit and sets filing and acknowledgement rules.

Prescribes a special procedure for filing appeals against orders on transitional credit under the Uttar Pradesh GST framework pursuant to CBIC Circular No. 182/14/2022-GST and Supreme Court directions. Appeals must be presented manually in duplicate in the prescribed annexed form within the limitation period computed from the later of the order date or notification date; appeals filed earlier are deemed compliant. No pre-deposit is required. Appeals must include relevant documents and a self-certified copy of the order. The Appellate Authority will issue FORM GST APL-02 acknowledgement and must publish an annexed summary with its order.