Special procedure to be followed by a registered person or an officer u/s 107(2) of Sikkim Goods and Services Tax Act, 2017 who intends to file an appeal against the order passed by the proper officer https://www.taxtmi.com/notifications?id=142993 Procedure requires manual filing in duplicate on ANNEXURE 1 within the prescribed limitation period computed from the later of this notification or the order; previously filed appeals are deemed compliant. No pre deposit under sub section (6) of Section 107 is required to institute the appeal. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative; an acknowledgement in FORM GSTAPL 02 will be issued on receipt and only then will the appeal be treated as filed. en-us Mon, 31 Jul 2023 00:00:00 +0530 Tue, 07 Jan 2025 18:51:00 +0530 TaxTMI RSS Generator Special procedure to be followed by a registered person or an officer u/s 107(2) of Sikkim Goods and Services Tax Act, 2017 who intends to file an appeal against the order passed by the proper officer https://www.taxtmi.com/notifications?id=142993 Procedure requires manual filing in duplicate on ANNEXURE 1 within the prescribed limitation period computed from the later of this notification or the order; previously filed appeals are deemed compliant. No pre deposit under sub section (6) of Section 107 is required to institute the appeal. Appeals must include relevant documents and a self certified copy of the order, signed by the authorised representative; an acknowledgement in FORM GSTAPL 02 will be issued on receipt and only then will the appeal be treated as filed. Notifications GST - States Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142993