The Government of Himachal Pradesh on September 18, 2023, issued a notification regarding the special procedure to be followed by a registered person or an officer to file an appeal against the order passed by the proper officer under Himachal Pradesh Goods and Services Tax Act, 2017 Act.
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 specified in sub-section (1) of section 107 or sub-section (2) of section 107 of the 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.
•The appellant shall not be required to deposit any amount as referred to in subsection (6) of section 107 of the Act as a pre-condition for filing an appeal against the said order.
•An appeal filed under this notification shall be accompanied by relevant documents.
•The Appellate Authority shall, along with its order, issue a summary of the order in the Form appended to this notification as ANNEXURE-2.
The detailed notification is given in the document attached below.
[Notification No. 29/2023-State Tax]
