The Government of Tripura on September 21, 2023, issued a notification regarding a special procedure to file an appeal against the order passed by the proper officer under Tripura State 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 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.
•The appellant shall not be required to deposit any amount as referred to in sub-section (6) of section 107 of the said Act as a pre-condition for filing an appeal against the said order.
•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.
•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.F.1-11(91)-TAX/GST/NOTIFICATION/2023]
