Issuance of Orders u/s 107 and 108 of SGST/CGST/IGST Act - Numbering of Appellate and Revisional Orders - guidelines issued

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..... File No. SGST/2699/2024-PLC-9 Circular No. 05/2024 Sub: Issuance of Orders u/s 107 and 108 of SGST/CGST/IGST Act - Numbering of Appellate and Revisional Orders - guidelines issued- reg: 1. Rule 113(1) of the Kerala GST Rules mandate serving of a summary of order in Form GST APL-04 along with the Order issued under sub section (11) of Section 107 of the State GST Act by the Appellate Authority. Th .....

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..... e of orders and to track them through the litigation cycles that may last many years. For this purpose, it is necessary that the above-mentioned orders issued by Revisional/ Appellate Authorities are numbered in such a manner that they have a unique, easily identifiable number. Currently, these orders are uploaded by the authorities without providing any serial number for identification purposes. .....

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..... . b. The Format of the Appellate Order Number shall be as follows:- OIA/ Short form of office of the appellate authority/ Year/Unique Number. The Format of number with examples is shown in Annexure-I. c. The format for numbering the order issued by the Revisional Authority shall be RVNO/Year/Unique Number/Designation of Revisional Authority in short form .The Format of number with examples is show .....

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