https://www.taxtmi.com/notifications?id=147509 Manual filing of an appeal against rejection of a refund application is permitted for M/s Siddhartha Logistics FTWZ Pvt. Ltd., an unregistered casual taxable person, before the jurisdictional first appellate authority under the Odisha Goods and Services Tax Act, 2017. The appeal concerns the rejection of a refund of advance tax deposited in its cash ledger. Electronic filing in Form GST APL-01 is unavailable because the GST common portal does not provide that facility for an unregistered casual taxable person. The concerned first appellate authority must ensure hearing and disposal of the appeal and compliance with the other procedures under section 107 of the Odisha Goods and Services Tax Act and Rules 108, 109 and 109A of the Odisha Goods and Services Tax Rules. en-us Tue, 08 Aug 2023 00:00:00 +0530 Mon, 02 Nov 2026 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147509 Manual filing of an appeal against rejection of a refund application is permitted for M/s Siddhartha Logistics FTWZ Pvt. Ltd., an unregistered casual taxable person, before the jurisdictional first appellate authority under the Odisha Goods and Services Tax Act, 2017. The appeal concerns the rejection of a refund of advance tax deposited in its cash ledger. Electronic filing in Form GST APL-01 is unavailable because the GST common portal does not provide that facility for an unregistered casual taxable person. The concerned first appellate authority must ensure hearing and disposal of the appeal and compliance with the other procedures under section 107 of the Odisha Goods and Services Tax Act and Rules 108, 109 and 109A of the Odisha Goods and Services Tax Rules. Notifications GST - States Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147509