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

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..... otifies 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. 39/2022-GST, dated 14th of December, 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) .....

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..... he 31st day of July, 2023. By order and in the name of the Governor of Gujarat, DILIP THAKER, Joint Secretary to Government ANNEXURE-1 Appeal to Appellate Authority (Filed against an order passed in accordance with Circular No. 39/2022-GST, dated 14th of December, 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 a .....

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..... e 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. 39/2022-GST, dated 14th of December, 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 .....

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