Special procedure to be followed by a registered person or an officer u/s 107(2) of KGST Act who intends to file an appeal against the order passed by the proper officer

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....ure 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 November, 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 Ac....

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....xplanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendations of the Goods and Services Tax Council, the Government have decided 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. The notification is intended to achieve the above object. ANNEXURE-1 Appeal to Appellate Authority (Filed against an order passed in accordance with Circular No. 182/14/2022-GST, dated 10th of November, 2022 pursuant to the directions issued by the Hon'ble Supreme Court in the Union of India v/s Filco Trade C....

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....credit claimed after the issuance of circular no. 182/14/2022-GST, dated 10th of November, 2022 (Act-wise)- (v) Amount of credit allowed in pursuance of claim referred to in sub-item (iii) above (Act-wise)- Rs. (vi) Amount under dispute (Act-wise)- Rs. 10. Whether the appellant wishes to be heard in person - Yes / No 11. Statement of facts: 12. Grounds of appeal: 13. Prayer: Verification I, < _________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct 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 it....