https://www.taxtmi.com/notifications?id=144999 Special procedure is notified for filing appeals against orders passed under sections 73 or 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 in accordance with Circular No. 182/14/2022-GST and the directions of the Hon'ble Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. The appeal must be filed manually in duplicate in the prescribed form within the time specified under section 107, no pre-deposit is required, relevant documents must accompany the appeal, and the Appellate Authority must issue a manual acknowledgement in FORM GST APL-02. A prescribed summary of the order is also required. en-us Wed, 06 Sep 2023 00:00:00 +0530 Tue, 23 Jun 2026 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144999 Special procedure is notified for filing appeals against orders passed under sections 73 or 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 in accordance with Circular No. 182/14/2022-GST and the directions of the Hon'ble Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. The appeal must be filed manually in duplicate in the prescribed form within the time specified under section 107, no pre-deposit is required, relevant documents must accompany the appeal, and the Appellate Authority must issue a manual acknowledgement in FORM GST APL-02. A prescribed summary of the order is also required. Notifications GST - States Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144999