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TMI BlogSeeks to notify special procedure to be followed by a registered person 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 with regard to filing an appeal against the order passed by the proper officer under section 73 or 74 of MPGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 17) (hereinafter referred to as the said Act), the State 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 Circular No. 182/14/2022-GST, dated 10th of November, 2022 issued by GST Policy Wing, New Delhi and Circular No. 55/2022/24B/1/344 Indore, dated 30-11-2022 issued by Commissioner, Commercial Tax, 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.32709-32710/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led 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. 7. This notification shall be deemed to have come into force with effect from the 31 st day of July, 2023. ANNEXURE-I Appeal to Appellate Authority (Filed against an order passed in accordance with Circular No. 182/14/2022-GST, dated 10 th of November, 2022 and Circular No. 55/2022/24B/1/344 Indore, dated 30-11-2022 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 recorded against any item that is not required for this Appeal ANNEXURE-2 SUMMARY OF TRANSITIONAL CREDIT AVAILABLE AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY WITH REFERENCE TO AN ORDER PASSED IN ACCORDANCE WITH CIRCULAR NO. 182/14/2022-GST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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