Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Honble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018. - eCF No.168833/453 - Assam SGST
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Manual GST appeal procedure notified for orders under tax assessment and transitional credit disputes, without pre-deposit. Special procedure is notified for filing manual appeals against orders under section 73 or 74 of the Assam Goods and Services Tax Act, 2017 in accordance with Circular No. 130/2022-GST and the directions in Union of India v. Filco Trade Centre Pvt. Ltd.. The appeal is to be filed in duplicate before the Appellate Authority within the prescribed time, without pre-deposit, and with the required supporting documents and self-certified copy of the order. A manual acknowledgement in FORM GST APL-02 is to be issued on receipt of a compliant appeal, and the Appellate Authority must issue a summary of its order in the prescribed form.
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.
Manual GST appeal procedure notified for orders under tax assessment and transitional credit disputes, without pre-deposit.
Special procedure is notified for filing manual appeals against orders under section 73 or 74 of the Assam Goods and Services Tax Act, 2017 in accordance with Circular No. 130/2022-GST and the directions in Union of India v. Filco Trade Centre Pvt. Ltd.. The appeal is to be filed in duplicate before the Appellate Authority within the prescribed time, without pre-deposit, and with the required supporting documents and self-certified copy of the order. A manual acknowledgement in FORM GST APL-02 is to be issued on receipt of a compliant appeal, and the Appellate Authority must issue a summary of its order in the prescribed form.
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