TMI BlogAppeal by registered person or officer against order passed by proper officer—Special procedureX X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 the Central Board of Indirect Taxes Customs, Department of Revenue, Ministry of Finance, Government of India pursuant to the directions of the honourable Supreme Court in the case of Union of India v. Filco Trade Centre Pvt. Ltd. SLP(C) Nos. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 honourable Supreme Court in the Union of India v. 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. 182/14/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em 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. 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. 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 transitional credit found to be admissible pursuan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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