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Taxation Delhi Ministry of Finance Delhi Goods and Services Tax Act, 2017

Issuance of Special Procedure for manual filing of appeal against the orders passed by the proper officer Under section 73 or 74 of the Act

28-Aug-2024 | 29/2023-State Tax

Government of Delhi has issued an Issuance of Special Procedure for manual filing of appeal against the orders passed by the proper officer Under section 73 or 74 of the Delhi Goods and Services Tax Act, 2017.

The key highlights are:
1. An appeal filed under this notification shall be accompanied by relevant documents including a self-certified copy of the order and such appeal and relevant documents shall be signed by the person specified in sub-rule (2) of rule 26 of Telangana Goods and Services Tax Rules, 2017.
2. Upon receipt of the appeal which fulfills all the requirements as provided in this notification, an acknowledgment, indicating the appeal number, shall be issued manually in FORM GST APL-02 by the Appellate Authority or an officer authorized by him on this behalf and the appeal shall be treated as filed only when the aforesaid acknowledgment is issued.

For detailed information, please refer to the attached document.

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