Seeks to notify special procedure to be followed by a registered pursuant to the directions of the honourable supreme court in the case of union of india v/s filco trade center pvt ltd., SLP(c) no. 32709-32710/2018

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....TION No.- 1140/XI-2-23-9(47)/17-T.C.229-U.P. Act-1-2017-Order-(287)-2023 Lucknow: Dated: September 06, 2023 In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017)(hereinafter referred to as the "said Act"), the Governor, 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 under sections 73 or 74 of the said Act in accordance with Circular No. 182/14/2022- GST, dated 10th of November, 2022 of CBIC, GOI pursuant to the directions of the H....

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....-02 by the Appellate Authority or an officer authorised by him in this behalf and the appeal shall be treated as filed only when the aforesaid acknowledgement is issued. 6. The Appellate Authority shall, along with its order, issue a summary of the order in the Form appended to this notification as ANNEXURE-2. This notification shall be deemed to have come into force from 31st day of July, 2023. By Order, (Nitin Ramesh Gokarn) Apar Mukhya Sachiv. 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., SL....