The Commissionerate of CT & GST, Finance Department, Government of Odisha has issued Notification No. CCT-PEI-POL-0155-2021-4450/CT&GST dated March 10, 2023 regarding the Filing of manual Appeal Applications before 1st Appellate Authority under Odisha Goods & Services Tax Act, 2017 (“the OGST Act”).
A person/taxpayer unhappy with the order passed by an adjudicating can appeal within 3 months (extendable up to 1 month) from the date of the order in form APL-01. It must also be accompanied by grounds of appeal and verification form duly signed by the appellant. Further, the order against which appeal is made must be uploaded on the GST portal and acknowledgement in APL-02 is issued by the authority with the appeal number. Here, the date of appeal is date of issue of provisional acknowledgement by appellate authority.
On the other hand, suppose the appellant does not submit the order copy against which appeal is preferred, then they must provide self-certified copy of order within 7 days from APL-01 filing date. Form APL-02 is issued by the authority with the appeal number. Here too, the appeal date is date of issuing the provisional acknowledgement. In case the self-certified copy of order is not submitted within 7 days of filing APL-01, date of filing appeal shall be such document submission date.
On the other hand, suppose the appellant does not submit the order copy against which appeal is preferred, then they must provide self-certified copy of order within 7 days from APL-01 filing date. Form APL-02 is issued by the authority with the appeal number. Here too, the appeal date is date of issuing the provisional acknowledgement. In case the self-certified copy of order is not submitted within 7 days of filing APL-01, date of filing appeal shall be such document submission date.
The authority issues a provisional acknowledgement immediately upon filing the application. However, the appeal is treated as filed only with the final acknowledgement having the appeal number.
Filing of appeal applications in Form GST APL-01 electronically in the GST Common Portal is not possible in certain specific circumstances where the proper officers have passed orders manually disposing the rectification applications filed manually under Section 161 of the Odisha Goods & Services Tax Act, 2017. Now, therefore, in exercise of the powers conferred under sub-rule (1) of Rule 108 and sub-rule (1) of Rule 26 of Odisha Goods and Services Tax Rules, 2017, I, Sanjay Kumar Singh, IAS, Commissioner of State Tax, Odisha, Cuttack, do hereby specify the following procedures on manual filing of appeal applications by the appellants before the 1st Appellate Authorities specifically against orders passed manually by the proper officers under Section 161 of the Odisha Goods & Services Tax Act, 2017.
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