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

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....il, is pleased to notify 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. 02/2023(Circular No.182/14/ 2022-GST) GST-1/2023/4, dated 27th January, 2023, 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 i....

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....e deemed to have come into force on and with effect from the 31st day of July, 2023. 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 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 communication of the order appealed against - 8. Name of the authorized representative - 9. Details of the case under dispute - (i) Brief issue of the case under dispu....