CBIC notifies special procedure, vide Central Tax Notification 29/2023, which is to be followed by taxpayers/officers who intend to file an appeal against the order passed by the proper officer u/s 73 or 74 of the CGST Act, 2017. The procedure is in accordance with GST Circular 182/14/2022.
The Form for Appeal has been provided by the CBIC at ANNEXURE-1 to this notification. This form has to be manually submitted before the Appellate Authority within the time limit specified in section 107(1) or 107(2) of the CGST Act, 2017, as the case may be, and such time limit shall be considered from the date of this notification or the date of the said order, whichever is later.
Further CBIC has provided detailed procedure on submission of requisite documents and passing of Order by the Appellate Authority.
CBIC has released this notification in accordance with the recommendations of the GST Council. This notification outlines a special procedure, as per Section 148 of the CGST Act, 2017, to facilitate the manual filing of appeals regarding orders issued by proper officers in relation to the claims of registered persons under TRAN-1/TRAN-2. This decision was reached in accordance with the directives of the Hon’ble Supreme Court in the case of UOI vs. Filco Trade Centre Pvt Ltd.
CBIC Central Tax Notification 29/2023 dated 31/07/2023: Special Procedure for Manual Appeal (TRAN-1/TRAN-2 Claims)