TaxTMI 
TaxTMI 
TaxTMI 
Odisha Goods and Services Tax (Second Amendment) Rules, 2025
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.... the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 109, the following rules shall be inserted with effect from the 9th day of August, 2024, namely: - "110. Appeal to the Appellate Tribunal.-(1) An appeal to the Appellate Tribunal under sub-section (1) of Section 112 shall be filed in FORM GST APL-05, along with the relevant documents, electronically and provisional acknowledgement shall be issued to the appellant immediately: Provided that an appeal to the Appellate Tribunal may be filed manually in FORM GST APL-05, along with the relevant documents, only if the Registrar allows the same by issuing a special or general orde....
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....d as the date of filing of appeal: Provided further that where the said self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-05, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of submission or uploading of such self-certified copy shall be considered as the date of filing of appeal. Explanation.-For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. (5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit inv....
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....y if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certif....
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....e, the Appellate Authority except in the following circumstances, namely:- (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or (c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or (d) where the adjudicating authority or, as the case may be, the Appellate Authority has made th....
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.... be, by filing an application in FORM GST APL-05/07W: Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal or the application, as the case may be, would be subject to the approval of the Appellate Tribunal and such application for withdrawal of the appeal or application, shall be decided by the Appellate Tribunal within fifteen days of filing of such application: Provided further that any fresh appeal or application, as the case may be, filed by the appellant pursuant to such withdrawal shall be filled within the time limit specified in sub-section (1) or sub-section (3) of Section 112, as the case may be." . 4. In the said rules, with effect from 27th March, 2025, in rule 1....