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

....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-HGST/2022/GST-II, dated the 2nd December, 2022 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 the order shall be made in duplicate in the Form appended to this notification at ANNEXURE-1 and shall be presented manually before the Appellate Authority within the time specified in sub-section (1) of section 107 or sub-section (2) of section 107 of the said Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dance 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 of the appellant - 3. Trade name, if any - 4. Address - 5. Order No. -                                                     Order dated - 6. Designation of the officer passing the order appealed against - 7. Date of communicat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of the Applicant Note: 1. If the space provided for answering any item is found to be insufficient, separate sheets may be used. 2. The letters "N.A." may be recorded against any item that is not required for this Appeal. ANNEXURE-2 SUMMARY OF TRANSITIONAL CREDIT AVAILABLE AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY WITH REFERENCE TO AN ORDER PASSED IN ACCORDANCE WITH CIRCULAR NO. 182/14-HGST/2022/GST-II, dated the 2nd December, 2022 A. GSTIN - B. Name of the Appellant/ person- Address of the Appellant/person - C. Order appealed against- Ref. (if any)      &n....