TaxTMI 
TaxTMI 
Special procedure to be followed by a registered person or an officer u/s 107(2) of Sikkim Goods and Services Tax Act, 2017 who intends to file an appeal against the order passed by the proper officer
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....IM Date: 31st July, 2023 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the said Act), the State 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....
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....: Provided that any appeal against the order filed in accordance with the provisions of section 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-con....
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....d to this notification as ANNEXURE-2. [F. No. GOS/2009-2010/16-1C (9) VOL-III] Manoj Rai Commissioner Commercial Taxes Division Finance Department 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 ....
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....rder (Act-wise)- Rs. (d) Whether any appeal preferred against said order- Yes/No (e) If appeal 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, 2022....