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TMI BlogSpecial procedure to be followed by a registered person or an officer u/s 107(2) of MGST Act who intends to file an appeal against the order passed by the proper officerX X X X Extracts X X X X X X X X Extracts X X X X ..... 2023. No. ERTS(T) 65/2017/Pt. III/Vol.I/552. - In exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act), the Government of Meghalaya, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chever 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Form appended to this notification as ANNEXURE-2. SIBHI CHAKRAVARTHY SADHU, Secretary to the Government of Meghalaya, Excise, Registration, Taxation & Stamps Department. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty levied as per said order (Act-wise)- Rs. (d) Whether any appeal preferred against said order- Yes/No (e) If appeal filed then Appeal No.- Appeal Date- (f) Status of said Appeal- Disposed/Pending (g) If appeal disposed off then amount of credit allowed as per said Appeal (Act-wise)- Rs. (iv) Amount of transitional credit claimed after the issuance of circular no. 182/14/2022-GST, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 A. GSTIN - B. Name of the Appellant/ person- Address of the Appellant/person - C. Order appealed against- Ref. (if any) Dated- D. Appeal No. Dated- E. Personal Hearing- F. Order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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