Special procedure to be followed by a registered person or an officer u/s 107(2) of HPGST Act who intends to file an appeal against the order passed by the proper officer

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..... tify 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 issued vide EXN-C009(08)/1/2021-GST CELL-Part-I-36875-93 dated 30th day of November, 2022 by the Commissioner, State Taxes and Excise, 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 ANNEXURE-1 and shall be presented manually .....

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..... e Form appended to this notification as ANNEXURE-2. By Order (Bharat Khera) Pr. Secretary (ST E) to the Government of Himachal Pradesh ANNEXURE-1 Appeal to Appellate Authority (Filed against an order passed in accordance with Circular No. 182/14/2022-GST, dated 10th of November, 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 against 7. Date of communication of th .....

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..... 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, DATED 10th of NOVEMBER, 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. D .....

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