Background:
Earlier, the 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi, wherein it was recommended to provide a special procedure for manual filing of appeals against orders issued by proper officers concerning the TRAN-1/TRAN-2 claims of registered person in persunace of the directions of the Hon’ble Supreme Court in the case of the Union of India v/s Filco Trade Centre Pvt. Ltd.
Notification:
Now, the CBIC vide Notification No. 29/2023 – Central Tax dated July 31, 2023, notified special procedure to be followed by a registered person or an officer under Section 107(2) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) who intends to file an appeal against the order passed by the proper officer under section 73 or 74 of the CGST Act in accordance with Circular No. 182/14/2022-GST dated November 10, 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.
- It has been notified that the Appellant has to file an appeal in duplicate in the form appended as ANNEXURE-1 to this notification 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 CGST Act. Further, it has been notified that such time period will 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 CGST Act with the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification.
- It has been notified that the appellant will not be required to deposit any amount as referred to in Section 107(6) of the CGST Act as a pre-condition for filing an appeal against the said order.
- It has been further notified that an appeal filed under this notification must 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.
- 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 and the appeal shall be treated as filed only when the aforesaid acknowledgement is issued.
- The Appellate Authority shall, along with its order, issue a summary of the order in the Form appended to this notification as ANNEXURE-2.
The Notification along with the Annexures can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009807/ENG/Notifications
(Author can be reached at info@a2ztaxcorp.com)
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