Notification No. 29/2023
Date: July 31, 2023
Subject: Notification of special procedure for filing appeals pursuant to Supreme Court directions in transitional credit matters.
Description:
Special procedure is prescribed for filing appeals against orders passed under sections 73 or 74 pursuant to Circular No. 182/14/2022-GST.
Appeals are required to be filed manually in prescribed form without mandatory pre-deposit.
Procedure applies to appeals filed in accordance with directions of the Hon’ble Supreme Court in Filco Trade Centre case.
Effective Date of Notification:
31 July 2023