The Government of Odisha on August 07, 2023, issued a notification regarding the special procedure to be followed to file an appeal against the order passed by the proper officer.
The following has been stated: -
•Special procedure to be followed by a registered person or an officer referred to in subsection (2) of Section 107 of the Odisha Goods and Services Tax Act, 2017 who intends to file an appeal against the order passed by the proper officer under section 73 or 74 of the Odisha Goods and Services Tax Act, 2017 has been laid.
•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 the case may be, and such time shall be computed from the date of issuance of this notification or the date of the said order, whichever is later.
•An appeal filed 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 Odisha Goods and Services Tax Rules, 2017.
The detailed notification is given in the document attached below.
[Notification No.22275-FIN-CTI-TAX-0005/2023]
