Commercial Taxes Department, Government of Rajasthan
GST Circular R-1/2023 Date: 01-11-2023 [F.17(134-Pt.-III) ACCT/GST/2017/8787]
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 lacing 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/Tax12023-37 dated 20.09.202; 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 appealed against are not available on the common portal. The relevant excerpt is as follows-
108. Appeal to the Appellate Authority.- (1)An appeal…………………………………………..
Provided that an appeal to the Appellate Authority may he filed manually in FORN1 GST API.-()1. along with the relevant documents, only ifs-
(i) the Chief Commissioner of State Tax has so notified, or
(ii) the same cannot be tiled electronically due to non-availability of the decision or order to be appealed against on the common portal.
and in such case, a provisional acknowledgement shall he issued to the appellant. immediately.
109. Application to the Appellate Authority.- (1) An application ………………………………..
Provided that an appeal to the Appellate Authority may be filed manually in FORM fr 6, GS ‘l. APL-03, along with the relevant documents, only if-
(i) the Chief Commissioner or State Tax has so notified. or
(ii) the same cannot he 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 acknowledgement shall he issued to the appellant immediately.
Through incorporation of clause (ii) to pros iso to rule 108 and clause (ii) to pros (so 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 he appealed against on the common portal the appeal may he filed manually.
Therefore, in cases where the appeal cannot be filed electronically due to non-availabil or 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 e Lint provisions or the law.
(Dr. Ravi Kumar Surpur)
Chief Commissioner,
State Tax,
Rajasthan, Jaipur
Date: 01.11.2023
F.17(134-Pt.-III) ACCT/GST/2017/8787
