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Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 155-2023/Ext.] CHANDIGARH, TUESDAY, AUGUST 29, 2023 (BHADRA 7, 1945 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 29 vxLr] 2023

la[;k 43@th,lVh&2.— gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ ¼ftls] blesa] blds i'pkr~

mDr vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn~ dh

flQkfj'kksa ij blds }kjk] mDr vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼2½ esa fufnZ"V fdlh jftLVªh—r O;fDr ;k vf/kdkjh

}kjk viukbZ tkus okyh fo'ks"k çfØ;k vf/klwfpr djrs gSa] tks ,l,yih ¼lh½ la[;k 32709&32710@2018 Hkkjr la?k cuke

fQYdks VªsM lsaVj çkbosV fyfefVM ds ekeys esa ekuuh; mPpre U;k;ky; ds funsZ'kksa ds vuqlj.k esa ifji= la[;k

182@14&,pth,lVh@2022@th,lVh&II] fnukad 2 fnlEcj] 2022 ds vuqlkj mDr vf/kfu;e dh /kkjk 73 ;k 74 ds

v/khu leqfpr vf/kdkjh }kjk ikfjr vkns'k ds fo#) dksbZ vihy nk;j djus dk vk'k; j[krk gSA

vkns'k ds fo#) vihy vuqyXud&I ds :i esa bl vf/klwpuk ls layXu ç:i esa nksgjh çfr esa dh tk,xh vkSj

mDr vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼1½ ;k /kkjk 107 dh mi/kkjk ¼2½ esa fofufnZ"V le; vof/k] tSlh Hkh fLFkfr gks]

ds Hkhrj vihyh; çkf/kdkjh ds le{k eSU;qvy :i es çLrqr dh tk,xh] vkSj ,slh le; vof/k dh x.kuk bl vf/klwpuk ds

tkjh gksus dh frfFk ;k mDr vkns'k dh frfFk] tks Hkh i'pkr~orhZ gks] ls dh tk,xh %

ijarq bl vf/klwpuk ds tkjh gksus ls iwoZ vihyh; çkf/kdkjh ds ikl mDr vf/kfu;e dh /kkjk 107 ds

mica/kksa ds vuqlkj vkns'k ds fo#) nk;j dh xbZ dksbZ Hkh vihy bl vf/klwpuk ds vuqlkj nk;j dh xbZ le>h

tk,xhA

vihykFkhZ dks mDr vkns'k ds fo#) vihy nk;j djus dh iwoZ 'krZ ds :i esa mDr vf/kfu;e dh /kkjk 107 dh

mi/kkjk ¼6½ esa ;Fkk fufnZ"V dksbZ Hkh jkf’k tek djokuh visf{kr ugha gksxhA

bl vf/klwpuk ds v/khu nk;j dh xbZ vihy ds lkFk vkns'k dh Lo&çekf.kr çfr lfgr lqlaxr nLrkost layXu

djus gksaxs vkSj ,slh vihy rFkk lqlaxr nLrkostksa ij gfj;k.kk eky vkSj lsok dj fu;e] 2017 ds fu;e 26 ds mifu;e ¼2½

esa fofufnZ"V O;fDr }kjk gLrk{kj fd, tk,axsA

2710

HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA)

vihy dh çkfIr ij] tks bl vf/klwpuk esa ;Fkk micaf/kr lHkh vis{kkvksa dks iwjk djrh gS] vihy la[;k dks

minf'kZr djrs gq, ,d ikorh] vihyh; çkf/kdkjh ;k mlds }kjk bl laca/k esa çkf/k—r vf/kdkjh }kjk ç:i th,lVh

,ih,y&02 esa eSU;qvy :i esa tkjh dh tk,xh vkSj vihy dsoy rHkh nk;j dh xbZ le>h tk,xh tc mijksDr ikorh

tkjh dj nh xbZ gksA

vihyh; çkf/kdkjh] vius vkns'k ds lkFk] vuqyXud&2 ds :i esa] bl vf/klwpuk ls layXu ç:i esa vkns'k dk

lkjka'k tkjh djsxkA

vuqyXud&1

vihyh; çkf/kdkjh dks vihy

¼,l,yih ¼lh½ la[;k 32709&32710@2018 & Hkkjr la?k cuke fQYdks VªsM lsaVj çkbosV fyfefVM ds ekeys esa ekuuh;

mPpre U;k;ky; }kjk tkjh funZs'kksa ds vuqlj.k esa ifji= la[;k 182@14&,pth,lVh@2022@th,lVh&II] fnukad 2

fnlEcj] 2022 ds vuqlkj ikfjr vkns'k ds fo#) nk;j dh xbZ½

th,lVhvkbZ,u&

vihykFkhZ dk fof/kd uke &

O;kikj dk uke] ;fn dksbZ gks &

irk &

vkns'k la[;k & vkns'k fnukad &

vkns'k] ftlds fo#) vihy dh xbZ gS] dks ikfjr djus okys vf/kdkjh dk inuke &

vkns'k] ftlds fo#) vihy dh xbZ gS] dh lalwpuk dh frfFk &

çkf/k—r çfrfuf/k dk uke &

fooknk/khu ekeys ds C;kSjs&

¼i½

fooknk/khu ekeys dk laf{kIr fooj.k &

¼ii½

ifji= la[;k 182@14&,pth,lVh@2022@th,lVh&II] fnukad 2 fnlEcj] 2022 ¼vf/kfu;e&okj½ tkjh

gksus ls iwoZ nkok dh xbZ Vªkaft'kuy ØsfMV dh jkf’kA

¼iii½ mijksDr mi en ¼ii½ esa fufnZ"V nkos ds laca/k esa /kkjk 73@74 ds v/khu ikfjr fdlh Hkh vkns'k ds C;kSjs %

¼d½ vkns'k la[;k &

vkns'k frfFk&

¼[k½ mDr vkns'k ds vuqlkj vuqKkr jkf’k ¼vf/kfu;e&okj½ & #-

¼x½ mDr vkns'k ds vuqlkj mn~x`ghr C;kt vkSj 'kkfLr ¼vf/kfu;e&okj½&#-

¼?k½ D;k mDr vkns'k ds fo#) dksbZ vihy nk;j dh xbZ gS & gka@ugha

¼M-½ ;fn vihy nk;j dh xbZ gS rks vihy la[;k& vihy fnukad &

¼p½ mDr vihy dh çkfLFkfr & fuLrkfjr@yafcr

¼N½ ;fn vihy dk fuiVkjk gks tkrk gS rks mDr vihy ds vuqlkj Loh—r ØsfMV jkf’k

¼vf/kfu;e&okj½ & #-

¼iv½ ifji= la[;k 182@14&,pth,lVh@2022@th,lVh&II] fnukad 2 fnlEcj] 2022 ¼vf/kfu;e&okj½ tkjh

gksus ds ckn nkok dh xbZ Vªkaft'kuy ØsfMV dh jkf’kA

¼v½ mijksDr mi en ¼iii½ esa fufnZ"V nkos ds vuqlj.k esa Loh—r ØsfMV dh jkf’k ¼vf/kfu;e&okj½ & #-

¼vi½ fooknk/khu jkf’k ¼vf/kfu;e&okj½& #-

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11- rF;ksa dk fooj.k%

12- vihy ds vk/kkj%

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lR;kiu

eSa] < __________________________ >] blds }kjk] lR;fu"Bk ls izfrKku vkSj ?kks"k.kk djrk gw¡ fd bles Åij nh

xbZ tkudkjh esjs loksZÙke Kku vkSj fo'okl ds vuqlkj lR; vkSj lgh gS vkSj blesa dqN Hkh fNik;k ugha x;k gSA

LFkku%

frfFk%

gLrk{kj

vkosnd dk uke

HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA)

2711

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;fn fdlh en dk mÙkj nsus ds fy, fn;k x;k LFkku vi;kZIr ik;k tkrk gS] rks vyx 'khV dk mi;ksx

fd;k tk ldrk gSA

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ifji= la[;k 182@14&,pth,lVh@2022@th,lVh&II] fnukad 2 fnlEcj] 2022 ds vuqlkj ikfjr fdlh vkns'k ds

lanHkZ esa vihyh; çkf/kdkjh }kjk vkns'k tkjh djus ds i'pkr~ miyC/k Vªkaft'kuy ØsfMV dk lkjka'k

th,lVhvkbZ,u &

[k- vihykFkhZ@O;fDr dk uke&

vihykFkhZ@O;fDr dk irk &

vkns'k] ftlds fo#) vihy dh xbZ&lanHkZ ¼;fn dksbZ gks½

fnukad&

?k-

vihy la[;k

fnukad&

M-

O;fDrxr lquokbZ&

la{ksi esa vkns'k&

N-

vkns'k dh çkfLFkfr&iqf"V@mikarfjr@fujLr

vihy ds i'pkr~ ØsfMV@ekax dh jkf'k&

fooj.k

dsaæh; dj

jkT;@la?k jkT;{ks= dj

¼d½ leqfpr vf/kdkjh ds vkns'k ds vuqlj.k esa vuqKs; ikbZ

tkus okyh Vªkaft'kuy ØsfMV jkf’k

¼[k½ vihyh; çkf/kdkjh }kjk vo/kkfjr jkf’k

LFkku%

fnukad%

gLrk{kj%

vihyh; çkf/kdkjh dk uke%

inuke%

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nsfoanj flag dY;ku]

iz/kku lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 29th August, 2023

No. 43/GST-2.— In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax

Act, 2017 (19 of 2017) (hereinafter referred to as the said Act), the Governor of Haryana, on the recommendations of

the Council hereby notifies the special procedure to be followed by a registered person or an officer referred to in

sub-section (2) of section 107 of the said Act who intends to file an appeal against the order passed by the proper

officer under section 73 or 74 of the said Act in accordance with Circular No. 182/14-HGST/2022/GST-II, dated

2712

HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA)

the 2nd December, 2022 pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s

Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

An appeal against the order shall be made in duplicate in the Form appended to this notification at

ANNEXURE-1 and shall be presented manually before the Appellate Authority within the time specified in sub-

section (1) of section 107 or sub-section (2) of section 107 of the said Act, as the case may be, and such time shall be

computed from the date of issuance of this notification or the date of the said order, whichever 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.

The appellant shall not be required to deposit any amount as referred to in sub-section (6) of section 107 of the

said Act as a pre-condition for filing an appeal against the said order.

An appeal filed under this notification shall be accompanied by relevant documents including a self-certified

copy of the order and such appeal and relevant documents shall be signed by the person specified in sub-rule (2) of

rule 26 of Haryana Goods and Services Tax Rules, 2017.

Upon receipt of the appeal which fulfills all the requirements as provided in this notification, an

acknowledgement, indicating the appeal number, shall be issued manually in FORM GST APL-02 by the Appellate

Authority or an officer authorised by him in this behalf and the appeal shall be treated as filed only when the

aforesaid acknowledgement is issued.

The Appellate Authority shall, along with its order, issue a summary of the order in the Form appended to this

notification as ANNEXURE-2.

ANNEXURE-1

Appeal to Appellate Authority

(Filed against an order passed in accordance with Circular No. 182/14-HGST/2022/GST-II, dated

the 2nd December, 2022 pursuant to the directions issued by the Hon’ble Supreme Court in the Union of India v/s

Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018)

GSTIN–

Legal name of the appellant –

Trade name, if any –

Address –

Order No. -

Order dated –

Designation of the officer passing the order appealed against –

Date of communication of the order appealed against –

Name of the authorized representative –

Details of the case under dispute –

(i)

Brief issue of the case under dispute –

(ii)

Amount of transitional credit claimed before the issuance of circular no. 182/14-HGST/2022/GST-II,

dated the 2nd December, 2022 (Act-wise)–

(iii)

Details of any order u/s 73/74 passed in respect of the claim referred to in sub-item (ii) above:

(a)

Order No. -

Order dated-

(b)

Amount allowed as per said order (Act-wise)-Rs.

(c)

Interest and penalty 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-HGST/2022/GST-II,

dated the 2nd December, 2022 (Act-wise)–

(v)

Amount of credit allowed in pursuance of claim referred to in sub-item (iii) above (Act-wise)-Rs.

(vi)

Amount under dispute (Act-wise)-Rs.

10.

Whether the appellant wishes to be heard in person – Yes / No

HARYANA GOVT. GAZ. (EXTRA.), AUG. 29, 2023 (BHDR. 7, 1945 SAKA)

2713

11.

Statement of facts:

12.

Grounds of appeal:

13.

Prayer:

Verification

I, < _________________________ >, hereby solemnly affirm and declare that the information given hereinabove is

true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Place:

Date:

Signature

Name of the Applicant

Note:

If the space provided for answering any item is found to be insufficient, separate sheets may be used.

The letters “N.A.” may be recorded against any item that is not required for this Appeal.

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-HGST/2022/GST-II, dated the 2nd December, 2022

GSTIN -

Name of the Appellant/ person-

Address of the Appellant/person -

Order appealed against-

Ref. (if any)

Dated-

Appeal No.

Dated-

Personal Hearing-

Order in Brief-

Status of Order- Confirmed/Modified/Rejected

Amount of Credit/ Demand after Appeal-

Particulars

Central Tax

State/UT Tax

a) Amount of transitional credit found to be admissible

pursuant to order of the Proper Officer

b) Amount determined by Appellate Authority

Place:

Date:

Signature:

Name of the Appellate Authority:

Designation:

Jurisdiction:

DEVINDER SINGH KALYAN,

Principal Secretary to Government, Haryana,

Excise and Taxation Department.

10571—C.S.—H.G.P., Pkl.