TaxTMI 
TaxTMI 
Appeal by registered person or officer against order passed by proper officer—Special procedure (J&K)
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.... Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council, hereby notifies 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 u....
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....on 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 the said Act as a pre-condition for filing an appeal against the said order. 4. An appeal filed under this notificatio....
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....orce 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 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....
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.... 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. 182/14/2022-GST, dated 10th of November, 20221 (Act-wise)- (v) Amount of credit allowed in pursuance of claim referred to in sub-item (iii) a....