F. 17/134-Pt.(III)ACCT/GST/2017-8787 dated 01.11.2023
GST Circular R-1/2023
All Appellate Authorities,
State Tax
Rajasthan, Jaipur.
Subject: Filing of manual appeal applications before Appellate Authority under Rajasthan Goods and Services Tax Rules, 2017.
It has been brought into my notice that taxpayers are facing problem in filing appeal where orders are passed manually. In this reference, it is worth mentioning that recently amendments vide notification no. F.12(11)FD/Tax/2023-37 dated 20.09.2023 have been made in rule 108 and rule 109 of Rajasthan Goods and Services Tax Rules, 2017 incorporating provisions for manual filing of appeal where decision for orders to be appeal against are not available on the common portal. The relevant excerpts is as follos –
108. Appeal to the Appellate Authority (I) An Appeal ……..
Provided that an appeal to the Appellated Authority may be filed manually in FORM GST APL-01, along with relevant documents only if –
(i) the Chief Commissioner of State Tax has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal.
and in such case, a provisional acknowledgment shall be issued to the application immediately.
109. Application to the Appellate Authority- (1) An application –
Provided that an Appeal to the Appellate Authority may be filed manually in Form GST APL-03, along with the relevant documents, only if :-
(i) the Chief Commissioner of State Tax has so notified, or …
(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appeal against on the common portal.
and in such case, a provisional acknowledgement shall be issued to the appellant immediately.
Through incorporation of clause (ii) to proviso to rule 108 and clause (ii) to proviso to rule 109, it has been very obviously provided in the rule itself that in cases where appeal cannot be filed electronically for non-availability of the order to be appealed against on the common portal the appeal may be filed manually.
Therefore, in cases where the appeal cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, the appeal can be filed manually. The Appellant Authority should take note of the provisions of the law.
(Dr. Ravi Kumar Surpur)
Chief Commissioner
State Law,
Rajasthan Law
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