Notification on section 148 of the Maharashtra Goods and Service Tax Act, 2017 (dated 22/08/2023) – Government of Maharashtra

  • 23rd, August 2023
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– Notification on section 148 of the Maharashtra Goods and Service Tax Act, 2017 (dated 22/08/2023) – Government of Maharashtra.

  • Notifies special procedure to be followed by a registered person or officer referred under section 107(2) who intends to file an appeal against order passed by the proper officer under section 73 or 74 of the said act. 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. The Appellate Authority shall, along with its order, issue a summary of the order in the Form appended to this notification as ANNEXURE-2. Please refer notification for more details.
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