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Notification No. 29/2023 – CT: Special GST Appeal Filing

by | Jan 14, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Important Keyword: Notification No. 29/2023 – Central Tax, GST appeal Filco Trade Centre, GST special appeal form, GST transitional credit claim, GST Circular 182/14/2022-GST, no pre-deposit GST appeal, GST appeal Supreme Court, CGST Rule 107,

Words: 1605; Read time: 8 minutes.

[F. No. CBIC-20006/20/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, dated the 31st July, 2023

Notification No. 29/2023 – Central Tax: Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

S.O.(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council,

hereby notifies the following special procedure to be followed by a registered person or an officer referred to in sub-section (2) of Section 107 of the said Act who intends to file an appeal against the order passed by the proper officer under section 73 or 74 of the said Act in accordance with Circular No. 182/14/2022-GST, dated 10th of   November, 2022 pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

2. 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:

Provided that any appeal against the order filed in accordance with the provisions of section 107 of the said Act with the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification.

3. 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.

4. 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 Central Goods and Services Tax Rules, 2017.

5. Upon receipt of the appeal which fulfills all the requirements as provided in this notification, an acknowledgement, indicating the appeal number, shall be issued manually in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the appeal shall be treated as filed only when the aforesaid acknowledgement is issued.

6. The Appellate Authority shall, along with its order, issue a summary of the order in the Form appended to this notification as ANNEXURE-2.

(Alok Kumar)
Director

ANNEXURE-1

Appeal to Appellate Authority

(Filed against an order passed in accordance with Circular No. 182/14/2022-GST, dated 10th of November, 2022 pursuant to the directions issued by the Hon’ble Supreme Court in the Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018)

  1. GSTIN–
  2. Legal name of the appellant –
  3. Trade name, if any –
  4. Address –
  5. Order No. –                                                                                              Order dated –
  6. Designation of the officer passing the order appealed against –
  7. Date of communication of the order appealed against –
  8. Name of the authorized representative –
  9. Details of the case under dispute –
    • Brief issue of the case under dispute –
    • Amount of transitional credit claimed beforethe issuance of circular no. 182/14/2022-GST, dated 10thof November, 2022 (Act-wise)–
    • Details of any order u/s 73/74 passed in respect of the claim referred to in sub-item (ii) above:
      • Order No. -Order dated-
      • Amount allowed as per said order (Act-wise)-Rs.
      • Interest and penalty levied as per said order (Act-wise)-Rs.
      • Whether any appeal preferred against said order-Yes/No
      • If appeal filed then Appeal No.-Appeal Date-
      • Status of said Appeal-Disposed/Pending
      • If appeal disposed off then amount of credit allowed as per said Appeal (Act-wise)-Rs
    • Amount of transitional credit claimed after the issuance of circular no. 182/14/2022-GST, dated 10thof November, 2022 (Act-wise)–
    • Amount of credit allowed in pursuance of claim referred to in sub-item (iii) above (Act-wise)-Rs.
    • Amount under dispute (Act-wise)-Rs.
  10. Whether the appellant wishes to be heard in person – Yes / No
  11. Statement of facts:
  12. Grounds of appeal:
  13. Prayer:

Verification

I, <__________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Place: Date:

Signature
Name of the Applicant

Note:

  1. If the space provided for answering any item is found to be insufficient, separate sheets may be used.
  2. The letters “N.A.” may be recorded against any item that is not required for this Appeal.

ANNEXURE-2

SUMMARY OF TRANSITIONAL CREDIT AVAILABLE AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY WITH REFERENCE TO AN ORDER PASSED IN ACCORDANCE WITH CIRCULAR NO. 182/14/2022-GST, DATED 10th of NOVEMBER, 2022

  1. GSTIN –
  2. Name of the Appellant/ person-
    Address of the Appellant/person –
  3. Order appealed against-   Ref. (if any)                                       Dated-
  4. Appeal No.                                                                                                   Dated-
  5. Personal Hearing-
  6. Order in Brief-
  7. Status of Order- Confirmed/Modified/Rejected
  8. Amount of Credit/ Demand after Appeal-
ParticularsCentral TaxState/UT Tax
a) Amount of transitional credit found to be admissible pursuant to order of the Proper Officer  
b) Amount determined by Appellate Authority  

Place:
Date:

Signature:
Name of the Appellate Authority:
Designation:
Jurisdiction:


📚 Frequently Asked Questions (FAQs): Notification No. 29/2023 – Central Tax

Q1: What is Notification No. 29/2023 – Central Tax all about?

Answer:
Notification No. 29/2023 – Central Tax, issued on 31st July 2023, outlines a special procedure for filing GST appeals as directed by the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd. It allows taxpayers to appeal against GST orders issued under Section 73 or 74 without any mandatory pre-deposit under Section 107(6).

Q2: Who can benefit from this notification?

Answer:
🧾 Registered persons or officers intending to appeal under Section 107 against orders issued per Section 73 or 74—and specifically those affected by the SC judgment in the Filco Trade Centre case—can benefit.

Q3: Do I need to make any deposit to file an appeal under this notification?

Answer:
🚫 No! As per Clause 3 of the Notification, no pre-deposit is required under Section 107(6) for filing the appeal. It simplifies the process considerably for eligible appellants.

Q4: What form should be used for the appeal?

Answer:
You must manually submit the appeal in ANNEXURE-1 format to the Appellate Authority. After approval, acknowledgment is issued via FORM GST APL-02.

Q5: What documents must accompany the appeal?

Answer:
📎 The appeal must include:
A self-certified copy of the impugned order
Properly filled ANNEXURE-1 form
Signature by authorized signatory under Rule 26(2) of CGST Rules

Q6: What happens after the appeal is filed?

Answer:
Once your submission is accepted and acknowledged in FORM GST APL-02, the appeal is considered officially filed. Post-disposal, the Appellate Authority will issue a summary order in ANNEXURE-2 format.

Q7: What’s the last date to file the appeal under this Notification?

Answer:
⏳ The appeal must be submitted within the timeline under Section 107(1) or 107(2)—whichever applies—and calculated from either the date of this notification or the GST order, whichever is later.

Q8: Is a hearing in person mandatory?

Answer:
❓No, it’s optional. The appellant can opt for a personal hearing by marking “Yes” or “No” in the ANNEXURE-1 form.

Q9: What if I already filed an appeal before this notification was issued?

Answer:
🕘 Good news! Such appeals are deemed valid under this notification and considered compliant.

Q10: How can Finodha help in filing this special appeal?

Answer:
💼 Finodha’s GST professionals offer:
Guidance on eligibility and documentation
Form preparation and manual submission support
Personalized tax consultation
🔗 Get started here: https://finodha.in/gst-compliance/

📚 Summary:

Notification No. 29/2023 – Central Tax introduces a special appeal mechanism for transitional credit-related orders post the Supreme Court ruling in the Filco Trade Centre case. The highlight? ✅ No deposit is needed to file your GST appeal.

🎯 Conclusion:

This notification eases appeal filing under CGST, ensuring taxpayer-friendly redressal. Use Finodha’s expert GST services for accurate, timely assistance—because compliance should never be complicated!

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Download PDF: Notification No. 29/2023 – Central Tax


More Information: https://taxinformation.cbic.gov.in/

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