Key Pointers –

• The 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.
• The appeal against orders disposing the rectification applications passed manually by proper officers, before the first Appellate Authority, shall be filed manually in Form GST APL-01 annexing thereto the self- certified copy of order appealed against and it shall be verified and signed manually by the appellant.
• The Provisional acknowledgement of the appeal containing the serial number of the appeal register, shall be issued manually to the appellant immediately after recording the APL-01 in the appeal register with serial number.
• The office of the Appellate Authority shall register the appeal and manually issue the final acknowledgement in FORM GST APL-02 indicating the appeal number. The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
• The hearing and disposal of the same, the compliance of all the other procedures envisaged under Section 107 of Odisha Goods & Services Tax Act and Rule 108, Rule 109 and Rule 109(A) of the Odisha Goods & Services Tax Rules shall be ensured by the Appellate Authorities.