Filing of manual Appeal Applications before 1st Appellate Authority under Odisha Goods & Services Tax Act, 2017

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....anual Appeal Applications before 1st Appellate Authority under Odisha Goods & Services Tax Act, 2017 Whereas, till now, the facility of online filing of appeal applications against refund sanction/rejection orders passed by the proper officers, has not been made available in the GST common portal. Now, therefore, in exercise of the powers conferred under sub-rule (1) of Rule 108 and sub-rule (1)....

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....nal acknowledgement of the appeal shall be issued manually to the appellant immediately. The provisional acknowledgement shall contain the serial number of the appeal register. 5. After the appellant files the certified copy of the related order within seven days from the filing of the appeal, the office of the Appellate Authority shall register the appeal and manually issue the final acknowledge....