Filing of manual Appeal Applications before 1st Appellate Authority under Odisha Goods & Services Tax Act, 2017 - POL-41/1/2017-Policy-7581/CT - Orissa SGST

Commissionerate of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) No. POL-41/1/2017-Policy-7581/CT Dated 18/08/2020 NOTIFICATION Sub: Filing of manual Appeal Applications before 1st Appellate Authority under Odisha Goods Services Tax Act, 2017 Whereas, till now, the facility of online filing of appeal applications against refund sanction/rejection orders passed by the proper officers, has not been made available in the GST common portal. Now, therefore, in exercise of the powers conferred under sub-rule (1) of Rule 108 and sub-rule (1) of Rule 26 of Odisha Goods and Services Tax Rules, 2017, 1, Sushil Kumar Lohani, IAS, Commissioner of State Tax, Odisha, Cuttack, do hereby specify the following procedures on manual filing of appeal applications by the appellants before the 1st Appellate Authorities specifically against refund sanction/rejection orders passed by the proper officers. 1. The appeal against refund sanction/rejection orders passed by proper officers, under section 107(1) of Odisha Goods Services Tax Act, before the first Appellate Authority shall be filed manually in Form APL-01 annexing thereto the order appealed against. 2. APL-01 shall be verified and signed manually by the appellant. 3. The office of the first Appellate Authority shall record the APL-01 in a register with serial number. The Provisional acknowledgement of the appeal shall be issued manually to the appellant immediately. The provisional acknowledgement shall contain the serial number of the appeal register. 5. After the appellant files the certified copy of the related order within seven days from the filing of the appeal, the office of the Appellate Authority shall register the appeal and manually issue the final acknowledgement of the appeal filed in FORM APL-02 in accordance with sub-rule (3) of Rule 108 of Odisha Goods and Services Tax Rules. 6. The Appellate authority office shall keep a register which shall record the details and serial number of the appeals registered. The serial of this register shall be mentioned in Form APL-02. The said Form APL-02 shall also contain the serial number of provisional acknowledgement. The hearing and disposal of the same, the compliance of all the other procedures envisaged under Section 107 and Rule 108, Rule 109 and Rule 109(A) shall be ensured by the Appellate Authorities. The above procedure of filing of manual appeal applications before the 1stAppellate Authorities shall be effective till the facility of online filing of appeal applications against refund sanction/rejection orders is made available in the GST common portal. Upon such availability in the GST Common Portal, this notification shall stand rescinded with immediate effect. (Sushil Kumar Lohani,I.A.S) Commissioner of State Tax Odisha, Cuttack