Specifying Manual Procedure for filing Appeals under Section 107(1) of the Himachal Pradesh Goods and Services Tax Act, 2017. - GST - States - File No. 12-4/78-EXN-Tax-(278/22)-2406

File No. 12-4/78-EXN-Tax-(278/22)-2406 Excise and Taxation Department, Himachal Pradesh, Shimla, 171009. Dated: 30th Jan., 2019. OFFICE ORDER Sub: Specifying Manual Procedure for filing Appeals under Section 107(1) of the Himachal Pradesh Goods and Services Tax Act, 2017. Whereas, the facility for filing Appeals in electronic mode on GST Portal is not in place so far. Therefore, I Rajeev Sharma, Commissioner of State Tax, Himachal Pradesh in exercise of the powers conferred under rule 108(1) and rule 26(1) of the Himachal Pradesh Goods and Services Tax Rules, 2017 hereby specify the following procedure of filing Appeals before Appellate Authority under section 107(1) of the HPGST Act, 2017: 1. The Appeal before Appellate Authority under section 107(1) of HPGST Act, 2017 may be filed manually in Form APL-01 alongwith all required documents. Form APL-01 is enclosed herewith as Annexure- A . 2. The Form APL-01 shall be attested and signed by the Appellant manually. 3. The APL-01 shall be entered by the reader to Appellate Authority in the register by giving it a specific number and provisional acknowledgment of receiving will be issued manually with immediate effect. The number of the register assigned to the APL-01 shall be mentioned in the provisional acknowledgment. 4. Within 7 days of filing concerned attested order by the Appellant, the reader of the Appellate Authority shall issue final acknowledgement in Form APL-02 manually. Form APL-02 is enclosed herewith as Annexure- B . 5. The reader to Appellate Authority shall maintain a register of Appeals wherein the description of registered appeals and numbers assigned to them will be entered. The Appeal number entered in the register shall be mentioned in the Form APL-02. The number of provisional acknowledgement shall also be mentioned in the Form APL-02. All procedures prescribed under Section 107 and Rule 108, Rule 109 Rule 109(A) of the Himachal Pradesh Goods and Services Tax Act Rules, 2017 shall be duly complied with while filing appeal before Appellate Authority for hearing and disposing off such appeals. This order shall be effective from 01.01.2019. By order (Rajeev Sharma, IAS) Commissioner of State Taxes and Excise, Himachal Pradesh. Annexure- A Form GST APL - 01 [See Rule108(1)] Appeal to Appellate Authority 1. GSTIN/ Temporary ID/UIN 2. Legal name of the appellant - 3. Trade name, if any 4. Address - 5. Order no.- Order date - 6. Designation and address 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 (i) Brief issue of the case under dispute (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute: Description Central tax State/ UT tax Integrated tax Cess a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods:- 10. Whether the appellant wishes to be heard in person Yes / No 11. Statement of facts:- 12. Grounds of appeal:- 13. Prayer:- 14. Amount of demand created, admitted and disputed Particulars of demand/refund Particulars Central tax State/ UT tax Integrated tax Cess Total amount Amount of demand created (A) a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges Amount of demand admitted (B) a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges Amount of demand disputed (C) a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges 15. Details of payment of admitted amount and pre-deposit:- (a) Details of payment required Particulars Central tax State/ UT tax Integrate d tax Cess Total amount a) Admitted amount Tax/ Cess Interest Penalty Fees Other charges b) Pre-deposit (10% of disputed tax) Tax/ Cess (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess) Sr.No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated tax Cash Ledger Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 10 11 1. Interest 2. Penalty 3. Late fee 4. Others (specify) 16. Whether appeal is being filed after the prescribed period - Yes / No 17. If Yes in item 17 (a) Period of delay (b) Reasons for delay - 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: Name of the Applicant: Annexure- B Form GST APL 02 [See Rule 108(3)] Acknowledgment for submission of appeal Name of applicant:- GSTIN/Temp ID/UIN:- Reference Number with date:- Your appeal has been successfully filed against Application Reference Number 1. Reference Number- 2. Date of filing- 3. Time of filing- 4. Place of filing- 5. Name of the person filing the appeal- 6. Amount of pre-deposit- 7. Date of acceptance/rejection of appeal- 8.Date of appearance- Date: Time: 9. Court Number/ Bench Court: Bench: Place: Date: Signature Name: Designation: On behalf of Appellate Authority/Appellate Tribunal/Commissioner / Additional or Joint Commissioner