Specifying Manual Procedure for filing Appeals under Section 107(1) of the Himachal Pradesh Goods and Services Tax Act, 2017.
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.... Himachal Pradesh Goods and Services Tax Rules, 2017 hereby specify the following procedure of filing Appeals before Appellate Authority under section 107(1) of the HPGST Act, 2017: 1. The Appeal before Appellate Authority under section 107(1) of HPGST Act, 2017 may be filed manually in Form APL-01 alongwith all required documents. Form APL-01 is enclosed herewith as Annexure- 'A'. 2. The Form APL-01 shall be attested and signed by the Appellant manually. 3. The APL-01 shall be entered by the reader to Appellate Authority in the register by giving it a specific number and provisional acknowledgment of receiving will be issued manually with immediate effect. The number of the register assigned to the APL-01 shall be mentioned in the provi....
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....of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute: Description Central tax State/ UT tax Integrated tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods:- 10. Whether the appellant wishes to be heard in person - Yes / No 11. Statement of facts:- 12. Grounds of appeal:- 13. Prayer:- 14. Amount of demand created, admitted and disputed Particulars of demand/refund Particulars Central tax State/ UT tax Integrated tax Cess Total amount Amount of demand created (A) a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges Amount of demand admitted (B) a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other cha....
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