Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3,
SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 29/2023 – CENTRAL TAX
New Delhi, dated the 31st July, 2023
S.O.(E).— In exercise of the powers conferred by section 148 of the Central
Goods and Services Tax Act,
2017 (12 of 2017) (hereinafter referred to as the said Act), the Central
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 under section 73 or 74 of the said Act in accordance with
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.
2. 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 (2) of
section 107 of the said Act, as the case may be, and such time shall
be computed from the date of issuance of this notification or the date of the
said order, whichever is later:
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-condition for filing an appeal against the said order.
4. An appeal filed under this notification shall be accompanied by relevant
documents including a self certified copy of the order and such appeal and
relevant documents shall be signed by the person specified in sub rule (2) of
rule 26 of Central Goods and Services Tax Rules, 2017.
5. Upon receipt of the appeal which fulfills all the requirements as provided
in this notification, an
acknowledgement, indicating the appeal number, shall be issued manually in FORM
GST APL-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.
F. No. CBIC-20006/20/2023-GST]
(Alok Kumar)
Director
|