Appeal by registered person or officer against order passed by proper officer—Special procedure

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....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 pursuant to the directions of the honourable Supreme Court in the case of Union of India v. Filco Trade Centre Pvt. Ltd. SLP(C) Nos. 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, as the case may be, and such time shall be computed from the date of issuance of this notification or the date of ....

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....y the honourable Supreme Court in the Union of India v. 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 dispute- (ii) Amount of transitional credit claimed before the issuance of Circular No. 182/14/2022-GST, dated 10th of November, 2022 (Act-wise)- (iii) Details of any order under sections 73/74 passed in respect of th....