TMI BlogSpecifying Manual Procedure for filing Appeals under Section 107(1) of the Himachal Pradesh Goods and Services Tax Act, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 manuall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) Tax/ Cess b) Interest c) Penalty d) Fees e) Other charges Amount of demand disputed (C) a) Tax/ Cess b) Interest c) Penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated tax Cash Ledger Credit Ledger 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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