Notification under section 148 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 under the HGST Act, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....N DEPARTMENT Notification The 29th August, 2023 No. 43/GST-2.-- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act), the Governor of Haryana, on the recommendations of the Council hereby notifies the special procedure to be followed by a registered person or an officer referred to in sub-sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder, whichever is later: Provided that any appeal against the order filed in accordance with the provisions of section 107 of the said Act with the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification. 3. The appellant shall not be required to deposit any amount as referred to in sub-section (6) of section 107 of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e order in the Form appended to this notification as ANNEXURE-2. ANNEXURE-1 Appeal to Appellate Authority (Filed against an order passed in accordance with Circular No. 182/14-HGST/2022/GST-II, dated the 2nd December, 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder- Yes/No (e) If appeal filed then Appeal No.- Appeal Date- (f) Status of said Appeal- Disposed/Pending (g) If appeal disposed off then amount of credit allowed as per said Appeal (Act-wise)- Rs. (iv) Amount of transitional credit claimed after the issuance of circular no. 182/14- HGST/2022/GST-II, dated the 2nd December, 2022 (Act-wise)- (v) Amount of credit allowed in pursuance of c....