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Kerala State Goods & Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- instructions issued - GST - States - Circular No. 10/2022

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..... 22 in WP(C) No. 17454/2022 and 17463/2022 I). It has been brought to notice that a person who opts to make payment in terms of Clause (a) of Sub Section (1) of Section 129 of the State Goods & Services Tax Act, 2017 becomes unable to file appeal under Section 107 of the said Act in situations where online statutory orders in Form GST MOV 9 is not issued. The legal aspects as to whether a person who opts to make payment in terms of Clause (a) of Sub-Section (1) of Section 129 of the Central G .....

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Kerala State Goods & Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- instructions issued - GST - States

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..... ax and penalty are paid in full by the party voluntarily in FORM GST DRC 03. The operation of the online appeal module is linked to the FORM GST MOV-09 order, and taxpayers who are not issued with the FORM GST MOV-09 order cannot file an appeal. III). It is found that the proceedings referred to in Sub Section 5 of Section 129 only relate to the proceedings as far as the notice is concerned, and this cannot be interpreted to defeat the right of a party to file an appeal against the action taken .....

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Kerala State Goods & Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- instructions issued - GST - States

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..... nce, duplication of demand or portal/software issues. V). The option to permit physical filing of appeals in such cases has also been examined. As per Rule 113(1) of the KGST and CGST Rules, 2017 the Appellate Authority shall issue a summary of the order in FORM GST APL-04 indicating the final amount of demand confirmed. As per the Standard Operating Procedure (SOP) for M2 back office module, FORM GST APL-04 can only be issued against an Application Reference Number (ARN) which is generated at t .....

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Kerala State Goods & Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- instructions issued - GST - States

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