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    <title>Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.</title>
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    <description>Specifies a special procedure for manually filing appeals in duplicate against orders under Sections 73 or 74 of the Maharashtra GST Act pursuant to Supreme Court directions in Filco; appeals must use the prescribed annexed format, include relevant documents and a self certified copy of the order, be signed by the authorised signatory, and are treated as filed only upon manual issuance of an acknowledgement in FORM GST APL-02. The notification waives the requirement to deposit any amount under Section 107(6) as a precondition to filing and requires the Appellate Authority to issue a prescribed summary of its order.</description>
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      <description>Specifies a special procedure for manually filing appeals in duplicate against orders under Sections 73 or 74 of the Maharashtra GST Act pursuant to Supreme Court directions in Filco; appeals must use the prescribed annexed format, include relevant documents and a self certified copy of the order, be signed by the authorised signatory, and are treated as filed only upon manual issuance of an acknowledgement in FORM GST APL-02. The notification waives the requirement to deposit any amount under Section 107(6) as a precondition to filing and requires the Appellate Authority to issue a prescribed summary of its order.</description>
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