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    <title>Seeks to notify special procedure to be followed by a registered person for filing appeal (manual filing of application) against the order passed by the proper officer u/s 73 or 74 of the Act regarding TRAN-1 and TRAN-2 filed 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>Appeals against orders under sections 73 or 74 for TRAN 1/TRAN 2 claims must be filed manually in duplicate on ANNEXURE 1 within the statutory timeframe computed from the later of the order date or this notification; pre deposit is not required. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised signatory under rule 26(2). The Appellate Authority issues FORM GST APL 02 acknowledgement upon receipt, and the appeal is deemed filed only when that acknowledgement is issued. The Appellate Authority shall also issue an order summary in ANNEXURE 2.</description>
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      <description>Appeals against orders under sections 73 or 74 for TRAN 1/TRAN 2 claims must be filed manually in duplicate on ANNEXURE 1 within the statutory timeframe computed from the later of the order date or this notification; pre deposit is not required. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised signatory under rule 26(2). The Appellate Authority issues FORM GST APL 02 acknowledgement upon receipt, and the appeal is deemed filed only when that acknowledgement is issued. The Appellate Authority shall also issue an order summary in ANNEXURE 2.</description>
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