Notification 29/2023 - Central Tax
Date: July 31, 2023
Effective From: July 31, 2023
Subject
Seeks to notify special procedure to be followed by a registered person 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.
Content
S.O.(E).—2017 In exercise of powers conferred under section 148 of the CGST Act(12 of 2017) (hereinafter referred to as the said Act), the Central Government, 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 agai…