The Government of Puducherry on August 29, 2023, notified a special procedure to be followed to file an appeal against the order passed by the proper officer under the Puducherry Goods and Services Tax Act, 2017.
The following has been stated: -
•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.
•The appellant shall not be required to deposit any amount as referred to in sub-section (6) of section 107 of the Act as a pre-condition for filing an appeal.
•An appeal filed under this notification shall be accompanied by relevant documents.
This notification shall be deemed to have come into force with effect from July 31, 2023.
The detailed notification is given in the document attached below.
[Notification No. G.o. Ms. No.23]
