9911796707
TMI BlogSeeks to notify special procedure to be followed by a registered person for filing appeal (manual filing of application) against the order passed by the proper officer u/s 73 or 74 of the Act regarding TRAN-1 and TRAN-2 filed 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.32709-32710/2018X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to notify 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 Trade Circular No. 14/2022, dated 14.11.2022 pursuant to the directions of the Hon'ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., 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 ANN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mary 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 31st day of July, 2023. By order of the Governor, MALAY GHOSH, IAS OSD & Ex-officio Secretary to the Government of West Bengal ANNEXURE-1 Appeal to Appellate Authority (Filed against an order passed in accordance with Trade Circular No. 14/2022, dated 14.11.2022 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. Trade name, if any - 4. Address - 5. Order No. - Order dated - 6. Designation of the officer passing the order appealed aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant 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 TRADE CIRCULAR NO. 14/2022, dated 14.11.2022 A. GSTIN - B. Name of the Appellant/ person- Address of the Appellant/person - C. Order appealed against- Ref. (if any) Dated- D. Appeal No. Dated- E. Personal Hearing- F. Order in Brief- G. Status of Order- Confirmed/Modified/Rejected H. Amount of Credit/ Demand after Appeal- Particulars Central Tax State/UT Tax a) A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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