50th GST Council Meeting: Introduction of Special Procedure for Manual Filing of Appeal for TRAN-1/TRAN-2 Claims

The 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi, under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.

A special procedure is proposed under Section 148 of the CGST Act, 2017, enabling the manual filing of appeals against orders issued by proper officers concerning the TRAN-1/TRAN-2 claims of registered individuals. This procedure is being implemented in compliance with the directives of the Hon’ble Supreme Court in the case of the Union of India v/s Filco Trade Centre Pvt. Ltd.

The Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=1938812

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