Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018 with regard to filing an appeal against the order passed by the proper officer under section 73 or 74 of MPGST Act, 2017

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.... to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the following special procedure to be followed by a registered person or an officer referred to in sub-section (2) of Section 107 of the said Act who intends to file an appeal against the order passed by the proper officer under section 73 or 74 of the said Act in accordance with Circular No. 182/14/2022-GST, dated 10th of November, 2022 issued by GST Policy Wing, New Delhi and Circular No. 55/2022/24B/1/344 Indore, dated 30-11-2022 issued by Commissioner, Commercial Tax, pursuant to the directions of the Hon'ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018. 2. An appeal against ....

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....edgement is issued. 6. The Appellate Authority shall, along with its order, issue a summary of the order in the Form appended to this notification as ANNEXURE-2. 7. This notification shall be deemed to have come into force with effect from the 31st day of July, 2023. ANNEXURE-I Appeal to Appellate Authority (Filed against an order passed in accordance with Circular No. 182/14/2022-GST, dated 10th of November, 2022 and Circular No. 55/2022/24B/1/344 Indore, dated 30-11-2022 pursuant to the directions issued by the Hon'ble Supreme Court in the Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018) 1. GSTIN- 2. Legal name of the appellant -- 3. Trade name, if any -- 4. Address -- 5. Order No. - Order dated ....