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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>Notification prescribes a special appeal procedure for transitional credit disputes: manual duplicate appeals using the appended format must be presented within the statutory period computed from the later of this notification or the order date; previously filed appeals are deemed compliant. No pre-deposit is required for filing. Appeals must include relevant documents and a self-certified copy of the order, signed by the authorised signatory. A compliant appeal will be acknowledged manually by the Appellate Authority and treated as filed only on issuance of that acknowledgement. The Appellate Authority must issue a prescribed summary along with its order.</description>
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      <description>Notification prescribes a special appeal procedure for transitional credit disputes: manual duplicate appeals using the appended format must be presented within the statutory period computed from the later of this notification or the order date; previously filed appeals are deemed compliant. No pre-deposit is required for filing. Appeals must include relevant documents and a self-certified copy of the order, signed by the authorised signatory. A compliant appeal will be acknowledged manually by the Appellate Authority and treated as filed only on issuance of that acknowledgement. The Appellate Authority must issue a prescribed summary along with its order.</description>
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