Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Honble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

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....wing 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 section 73 or 74 of the said Act in accordance with Circular No. 130/2022-GST, dated 12th of December, 2022 pursuant to the directions of the Hon'ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018, namely :- 1. 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....

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....d to have come into force 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. 130/2022-GST, dated 12th of December, 2022 pursuant to the directions issued by the Hon'ble Supreme Court in the Union of India v/s 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....

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.... (Act-wise)- (v) Amount of credit allowed in pursuance of claim referred to in sub-item (iii) above (Act- wise)- Rs. (vi) Amount under dispute (Act-wise)- Rs. 10. Whether the appellant wishes to be heard in person - Yes / No 11. Statement of facts: 12. Grounds of appeal: 13. Prayer: Verification I, < ___________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature Name of the Applicant Note: 1. If the space provided for answering any item is found to be insufficient, separate sheets may be used. 2. The letters "N.A." may be rec....