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

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..... 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. 3147, dated 22nd of November, 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 ANNEXURE-1 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 said Act, as the case may be, and such time shall be computed from the 31st July 2023 or the date of the said order, which .....

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..... in accordance with Circular No. 3147, dated 22nd 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 the order appealed against 8. Name of the authorized representative 9. Details of the case under dispute (i) Brief issue of the case under dispute (ii) Amount of transitional credit claimed before the issuance of Circular No. 3147, date .....

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..... 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. 3147, dated 22nd 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. 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) Amount of transit .....

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