The Odisha Commissionerate of CT and Goods and Services Tax ( GST ), Ministry of Finance has released a notification, clarifying the procedure on manual filing of appeal applications at the first appellate authority as per the Odisha Goods and Services Tax ( OGST ) Act, 2017.
The notification read as follows, “WHEREAS, filing of appeal applications in Form GST APL-01 electronically in the GST Common Portal is not possible in certain specific circumstances where the proper officers have passed orders manually disposing of the rectification applications filed manually under Section 161 of the Odisha Goods & Services Tax Act, 2017.
Now, therefore, in the exercise of the powers conferred under sub-rule (1) of Rule 108 and sub-rule (1) of Rule 26 of Odisha Goods and Services Tax Rules, 2017, I, Sanjay Kumar Singh, IAS, Commissioner of State Tax, Odisha, Cuttack, do hereby specify the following procedures on manual filing of appeal applications by the appellants before the 1st Appellate Authorities specifically against orders passed manually by the proper officers under Section 161 of the Odisha Goods & Services Tax Act, 2017.
The appeal against orders disposing of the rectification applications passed manually by proper officers, under section 107(1) of Odisha Goods & Services Tax Act, before the first Appellate Authority, shall be filed manually in Form GST APL-01 annexing thereto the self-certified copy of the order appealed against.
Form GST APL-01 shall be verified and signed manually by the appellant.
The office of the First Appellate Authority shall record the APL-01 in the appeal register with the serial number. The Provisional acknowledgement of the appeal shall be issued manually to the appellant immediately. The provisional acknowledgement shall contain the serial number of the appeal register.
The office of the Appellate Authority shall register the appeal and manually issue the final acknowledgement in FORM GST APL-02 indicating the appeal number. The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
The hearing and disposal of the same, the compliance of all the other procedures envisaged under Section 107 of the Odisha Goods & Services Tax Act and Rule 108, Rule 109 and Rule 109(A) of the Odisha Goods & Services Tax Rules shall be ensured by the Appellate Authorities.
This notification shall also be applicable for all such pending cases for the specific circumstances described in Para-1.”
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