The Government of Jharkhand on December 12, 2023, issued a notification regarding the special procedure to be followed by a registered person or an officer who intends to file an appeal against the order passed by the proper officer.
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.
•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 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 Jharkhand Goods and Services Tax Rules, 2017.
•This notification shall be deemed to be effective from July 31, 2023.
The detailed notification is given in the document attached below.
[Notification No. 29/2023 - State Tax]
