Procedure for filing manual appeal under UP GST Act before Appellate Authority, Addl. Commissioner Grade-2 (Appeal)

Procedure for filing manual appeal under UP GST Act before Appellate Authority, Additional Commissioner Grade-2 (Appeal) in Form-APL-01 

As per office order dated 24^th November, 2017, Uttar Pradesh GST Department (Commercial Tax) has specified the manual procedure for filing appeal under section 107(1) of UP GST Act, 2017.

The translated version of the office order is as under:

Letter No. Law-4(2) Appeal filing procedure  determination (GST)/17-18)/1054/Commercial Tax

Office: Commissioner, Commercial Tax
Uttar Pradesh, Lucknow
(Law Division)
24the November, 2017

OFFICE ORDER

Subject: Specifying procedure for filing appeal under section 107(1) of UP Goods and Service Tax Act

 The Rule 108(1) of Uttar Pradesh Goods and Service Tax Rules is as under;

108 Appeal to Appellate Authority:- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 of the Act shall be filed in FORM GST APL-01 along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner , and a provisional acknowledgement shall be issued to the appellant immediately.

(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in Rule 26.

The provisions of Rule 26(1) of Uttar Pradesh Goods and Service Tax Rules are as under:

 26. Method of authentication – (1) All applications, including reply, if any to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as or verified by any other mode of signature or verification as notified by the Commissioner in this behalf: 

Till now the arrangements could not be made to file appeal electronically at GST Portal. Therefore, invoking the powers vested under Rule 108(1) and Rule 26(1), I, Commissioner Commercial Tax, fix the following process for filing appeal under the Uttar Pradesh Goods and Service Tax Act, 2017, before the Appellate Authority, Additional Commissioner Grade-2 (Appeal)-

1. Under section 107(1) of Uttar Pradesh SGST Act, the appeal before the Appellate Authority Additional Commissioner Grade-2 (Appeal) shall be filed manually. The Format of FORM-APL-01 is annexed to the order.

2. APL-01 shall be verified and signed manually by the appellant.

3. The office clerk (munsarim) of the office of the Appellate Authority Additional Commissioner Grade-2 (Appeal) shall record the APL-01 in a register with serial number and the provisional receiving of the appeal shall be issued manually instantaneously. The provisional acknowledgement shall contain the serial number of the appeal register.

4. After the appellant files the certified copy of the related order within seven days from the filing of the appeal, the munsarim of the Appellate Authority Additional Commissioner Grade-2 (Appeal), shall register the appeal and manually issue the final acknowledgement of the appeal filed in FORM APL-02. The Format of APL-02 is annexed to this Order

5. The munsarim in the office of every Appellate Authority Additional Commissioner Grade-2 (Appeal) shall keep a register which shall record the details and serial number of the appeals registered. The serial of this register shall be mentioned in Form APL-02. The said Form APL-02 shall also contain the serial number of provisional acknowledgement.

With respect to appeals filed before the Appellate Authority Additional Commissioner Grade-2 (Appeal), the hearing and disposal of the same, the compliance of all the other procedures envisaged under Section 107 and Rule 108, Rule 109 and Rule 109(A) shall be ensured.

The above process shall be effective till further orders.

(Mukesh Kumar Meshram)
Comissioner, Commercial Tax
Uttar Pradesh Lucknow