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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 23, Puducherry, dated 29th August 2023)

NOTIFICATION

In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017

(Act No. 6 of 2017), [hereinafter referred to as the said Act], the Lieutenant-Governor, Puducherry, on the

recommendations of the Council, hereby notifies the following 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 CBIC Circular

No. 182/14/2022-GST, dated 10th of November, 2022, pursuant to the directions of the Hon’ble Supreme Court in

the case of Union of India v/s Filco Trade Centre Private Limited, SLP(C) No. 32709-32710/2018.

2. 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:

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LA GAZETTE DE L’ETAT

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682

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.

3. 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 precondition for filing an appeal against the said order.

4. 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 Puducherry Goods and Services Tax Rules, 2017.

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

acknowledgment, 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 acknowledgment is issued.

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

to this notification as ANNEXURE-2.

7. This notification shall be deemed to have come into force on the 31st day of July, 2023.

(By order of the Lieutenant-Governor)

L. MOHAMED MANSOOR,

Additional Secretary to Government

(Commercial Taxes).

ANNEXURE-1

APPEAL TO APPELLATE AUTHORITY

(Filed against an order passed in accordance with Circular No. 182/14/2022-GST, dated 10th of November,

2022, pursuant to the directions issued by the Hon’ble Supreme Court in the Union of India v/s. Filco Trade

Centre Private Limited, SLP(C) No. 32709-32710/2018)

1. GSTIN

2. Legal name of the appellant

3. Trade name, if any

4. Address

5. Order No.

Order dated :

6. Designation of the officer passing the order appealed :

against

7. Date of communication of the order appealed against :

8. Name of the authorized representative

9. 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. 182/14/2022-GST, dated

10th of November, 2022 (Act-wise).

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683

(iii) Details of any order under section 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) : `

(Act-wise).

(d) Whether any appeal preferred against said

: Yes/No

order.

(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).

(iv) Amount of transitional credit claimed after the

issuance of Circular No. 182/14/2022-GST, dated

10th of November, 2022 (Act-wise).

(v)

Amount of credit allowed in pursuance of claim

: `

referred to in sub-item (iii) above (Act-wise).

(vi) Amount under dispute (Act-wise)

: `

10. Whether the appellant wishes to be heard in person

: Yes/No

11. Statement of facts

12. Grounds of appeal

13. Prayer

VERIFICATION

I, < ........................................... >, hereby solemnly affirm and declare that the information given herein above

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

Place :

Signature

Date :

Name of the Applicant :

Note : 1. If, the space provided for answering any item is found to be insufficient, separate sheets may be

used.

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

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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. 182/14/2022-GST, dated 10th of November, 2022

(A) GSTIN

(B) Name of the Appellant/Person

Address of the Appellant/Person

Ref. (if any)

Dated :

(D) Appeal No.

Dated :

(E) Personal Hearing

(F) Order in Brief

(G) Status of Order

Confirmed/Modified/Rejected

(H) Amount of Credit/Demand after Appeal

Particulars

Central Tax

State/Union Territory Tax

(a)

Amount of transitional credit found to be admissible pursuant

to order of the Proper Officer

(b)

Amount determined by Appellate Authority

Place :

Signature

Date :

Name of the Appellate Authority :

Designation

Jurisdiction

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 24, Puducherry, dated 29th August 2023)

NOTIFICATION

In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017

(Act No. 6 of 2017), [hereinafter referred to as the said Act], the Lieutenant-Governor, Puducherry, on the

recommendations of the Council, hereby notifies the Electronic Commerce Operator who is required to collect tax at

source under section 52 as the class of persons who shall follow the following special procedure in respect of

supply of goods made through it by the persons paying tax under section 10 of the said Act (hereinafter referred to

as the said person), namely:-

(i) the Electronic Commerce Operator shall not allow any Inter-State supply of goods through it by the

said person;

(ii) the Electronic Commerce Operator shall collect tax at source under sub-section (1) of section 52 of

the said Act in respect of supply of goods made through it by the said person and pay to the Government as per

provisions of sub-section (3) of section 52 of the said Act; and

(iii) the Electronic Commerce Operator shall furnish the details of supplies of goods made through it by

the said person in the statement in FORM GSTR-8 electronically on the common portal.

2. This notification shall come into force with effect from the 1st day of October, 2023.

(By order of the Lieutenant-Governor)

L. MOHAMED MANSOOR,

Additional Secretary to Government

(Commercial Taxes).