The Government of Jammu and Kashmir on October 19, 2023, issued a notification regarding a special procedure to be followed to file an appeal.
The following has been amended namely: -
•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 sub-section (6) of section 107 of the said 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 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 the J&K Goods and Services Tax Rules, 2017.
•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.
They 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. S.0 545]
