state tax bearing no 716

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एएसस..जजीी..--डडीी..एएxललxx..--GअअID..--H22x99xx00 8822002244--225566773377 SSGG--DDLLxx--EExG--22ID99E00x88x22x00 2244--225566773377 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 223] दिल्ली, बधु वार, अगस्ट्त 28, 2024/भाद्र 6, 1946 [रा.रा.रा.क्षे.दि. स.ं 168 No. 223] DELHI, WEDNESDAY, AUGUST 28, 2024/BHADRA 6, 1946 [N. C. T. D. No. 168 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI foÙk ¼O;;&I½ foHkkx अजधसचू ना दिल् ली, 28 अगस्ट् त, 2024 la[;k&29@2023&jkT; dj l-a Qk- 3 ¼10½foÙk¼O;;&I½ 2024&25@Mh,l&I@716.—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 3½ ¼ftls bleas blds i”pkr~ mä vf/kfu;e dgk x;k gS½ dh /kkjk 148 }kjk çnÙk 'kfä;ks a dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kks a ij ] mä vf/kfu;e dh /kkjk 107 dh mi/kkjk ¼2½ eas fufnZ"V fdlh jftLVªhd`r O;fä ;k vf/kdkjh }kjk ikyu dh tku s okyh fuEufyf[kr fo'ks"k çfØ;k vf/klwfpr djrh gS] tks ,l,yih ¼lh½ la[;kad 32709&32710@2018 Hkkjr la?k cuke fQYdks VªsM lsaVj izkbosV fyfeVMs ds ekey s eas ekuuh; mPPkre U;k;ky; ds funs'kks a ds vuqlj.k eas ifji= la[;k 182@14@2022&th,lVh] fnukad 10 uoacj] 2022 ds vuqlkj mDr vf/kfu;e dh /kkjk 73 ;k /kkjk 74 ds v/khu mfpr vf/kdkjh }kjk ikfjr vkn's k ds fo#+) dksbZ vihy Qkby djus dk vk”k; j[krk gSA 2- vkn's k ds fo#) vihy bl vf/klwpuk ds mikca/k& I eas layXu iz:i eas nks çfr;ks a eas dh tk,xh vkSj vkSj mDr vf/kfu;e dh ;Fkk fLFkfr] /kkjk 107 dh mi&/kkjk ¼1½ ;k /kkjk 107 dh mi&/kkjk ¼2½ es a fufnZ"V le; ds Hkhrj vihyh; 5487 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] çkf/kdkjh ds le{k eSU;qvy :i ls çLrqr dh tk,xh] vkSj ,sl s le; dh x.kuk bl vf/klwpuk ds tkjh gksus dh rkjh[k ;k mä vkn's k dh rkjh[k] tks Hkh i”pkrorhZ gks]s ls dh tk,xh% ijra q fd bl vf/klwpuk ds tkjh gksus ls igy s vihyh; çkf/kdkjh ds ikl mä vf/kfu;e dh /kkjk 107 ds çko/kkuks a ds vuqlkj vkns'k ds fo#) Qkby dksbZ Hkh vihy bl vf/klwpuk ds vuqlkj Qkby dh xbZ ekuh tk,xhA 3- vihydrkZ dks mä vkn's k ds fo#) vihy Qkby dju s dh iwoZ 'krZ ds :i eas mä vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼6½ es a fufnZ"V dksbZ Hkh jde tek djuk visf{kr ugha gksxkA 4- bl vf/klwpuk ds rgr Qkby dh xbZ vihy ds lkFk vkns'k dh Lo&çekf.kr çfr lfgr lqlaxr nLrkost layXu gksxa s vkSj ,slh vihy vkSj lqlaxr nLrkostks a ij fnYyh eky vkSj lsok dj vf/kfu;e 2017] ds fu;e 26 ds mi&fu;e ¼2½ es a fufnZ"V O;fä }kjk gLrk{kj fd, tk,axsA 5- vihy dh çkfIr ij] tks bl vf/klwpuk eas micaf/kr lHkh vis{kkvks a dks iwjk djrh gS] vihy la[;kd dks minf”kZr djrs gq, ,d ikorh] vihyh; çkf/kdkjh ;k mlds }kjk bl laca/k eas izkf/k—r vf/kdkjh }kjk iz:i th,lVh ,ih,y &02 es a eSU;qvy :i ls tkjh dh tk,xh vkSj vihy dsoy rHkh Qkby dh tk,xh tc mijksDr ikorh tkjh dh gksA 6- vihyh; çkf/kdkjh] viu s vkn's k ds lkFk] bl vf/klwpuk ds lkFk mikca/k&2 ds :Ik eas layXu ç:Ik es a vkn's k dk lkjka'k tkjh djsxkA jk"Vªh; jkt/kkuh {k=s fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij] jfoUnz dqekj] mi lfpo ¼O;;& I½ v ca/k & 1 पा vihyh; çkf/kdkjh ls vihy ¼,l,yih ¼lh½ la0 32709&32710@2018 Hkkjr la?k cuke fQYdks VªsM lsaVj izkbosV fyfeVMs ds ekeys esa ekuuh; mPpre U;k;ky; }kjk tkjh funsZ'kks a ds vuqlj.k eas ifji= la[;k 182@14@2022&th,lVh] fnukad 10 uoacj] 2022 ds vuqlkj ikfjr vkn's k ds fo#) QkbYk dh xbZ½ 1- th,lVhvkbZ,u& 2- vihydrkZ dk fof/kd uke & 3- O;kikj dk uke] ;fn dksbZ gks& 4- irk& 5- vkns'k la[;k & vkn”s k rkjh[k& 6- ftl vkns'k ds fo#) vihy dh xbZ gS] mls ikfjr djus oky s vf/kdkjh dk inuke& 7- ftl vkns'k ds fo#) vihy dh xbZ gS mldh lalwpuk dh frfFk & 8- izkf/k—r dk uke & प्रतितिधि 9- fooknk/khu ekeys ds C;kSj&s ¼i½ fooknk/khu ekeys dk laf{kIr fooj.k & ¼ii½ ifji= la[;kad 182@14@2022& th,lVh] rkjh[k 10 uoacj 2022¼vf/kfu;e&okj½ tkjh gksus ls iwoZ nkok dh xbZ Vªkaft'kuy ØsfMV dh jkf'kA ¼iii½ mijksä mi&en ¼ii½ eas fufnZ’V nkos ds laca/k eas /kkjk 73@74 ds rgr ikfjr fdlh Hkh vkns'k ds C;kSjs% ¼d½ vkns'k la[;k & vkns”k rkjh[k& ¼[k½ mä vkns'k ds vuqlkj vuq jde ¼vf/kfu;e&okj½ & #- ज्ञाि[PART IV DELHI GAZETTE : EXTRAORDINARY 3 ¼x½ mä vkn's k ds vuqlkj m/ngj.k gqvk C;kt vkSj tqekZuk ¼vf/kfu;e&okj½ & # ¼?k½ D;k mä vkns'k ds fo#) dksbZ vihy nk;j dh xbZ gS & gka@ugha ¼M-½ ;fn vihy Qkby dh xbZ gS rks vihy la[;k& vihy rkjh[k& ¼p½ mä vihy dh izkfLFkfr&fuLrkj.k@yafcr ¼N½ ;fn vihy dk fuiVkjk gks tkrk gS rks mä vihy ds vuqlkj Loh—r ØsfMV jde ¼vf/kfu;e&okj½ & #- ¼iv½ ifji= la[;kad 182@14@2022&th,lVh] rkjh[k 10 uoacj 2022 ¼vf/kfu;e&okj½ tkjh gksus ls iwoZ nkok dh xbZ Vªkaft'kuy ØsfMV dh jdeA ¼v½mijksDr mien ¼iii½ es a fufnZ’V nkos ds vuqlj.k esa Lohd`r dzsfMV dh jde ¼vf/kfu;e&okj½ & #- ¼vi½ fooknk/khu jde ¼vf/kfu;e&okj½& #- 10- D;k vihydrkZ O;fäxr :i ls lqukokbZ pkgrk gS & gk¡@ugha 11- rF;ksa dk fooj.k% 12- vihy dk vk/kkj% 13- çkFkZuk% lR;kiu eSa]< >, lR;fu"Bk ls iqf"V vkSj ?kks"k.kk djrk gw a fd ;gka Åij nh xbZ tkudkjh ejs h loksZÙke tkudkjh vkSj fo'okl ds vuqlkj lR; vkSj lgh gS vkSj bles a dqN Hkh fNik;k ugha x;k gSA LFkku% rkjh[k% gLrk{kj vkosnd dk uke fVIi.k% 1- ;fn fdlh ç'u dk mÙkj nus s ds fy, fn;k x;k LFkku vi;kZIr ik;k tkrk gS] rks vyx 'khV dk mi;ksx fd;k tk ldrk gSA 2- v{kj ^^,u-,-^^ fdlh Hkh vkbVe ds fo#) vfHkfyf[kr fd;k tk ldsxk tks bl vihy ds fy, visf{kr ugha gSA v ca/k & 2 पा ifji= la[;k 182@14@2022&th,lVh] fnukad 10 uoacj] 2022 ds vuqlkj ikfjr vkn's k ds lanHkZ esa vihyh; çkf/kdkjh }kjk vkn's k tkjh djus ds i”pkr~ miyC/k laØe.kdkyhu ØsfMV dk lkjka'k d- th,lVhvkbZ,u& [k- vihykFkhZ@O;fä dk uke& vihykFkhZ@O;fä dk irk & x- vkn's k ds fo#) vihy dh xbZ& lanHkZ ¼;fn dksb gks½ rkjh[k& ?k- vihy la[;k rkjh[k& M-- O;fäxr lquokbZ& p - la{ksi eas vkns'k&4 DELHI GAZETTE : EXTRAORDINARY PART IV] N- vkns'k dh izkfLFkfr& iqf"V@mikarfjr@fujLr t - vihy ds i”pkr~ ØsfMV@ekax dh jkf'k& fof”kf’V;ka dsæa h; dj jkT;@la?k jkT;{ks= dj d½ mfpr vf/kdkjh ds vkns'k ds vuqlj.k es a vuqKs; ikbZ tku s okyh laØe.kdkyhu dzsfMV jde [k½ vihyh; çkf/kdkjh }kjk अवधारित jkf'k LFkku% rkjh[k% gLrk{kj% vihyh; çkf/kdkjh dk uke% inuke% vf/kdkfjrk% FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 28th August, 2024 No. 29/2023-State Tax No. F. 3 (10)/Fin.(Exp-I)/2024-25/DS-I/716.—In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, 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 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 Pvt. Ltd., 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: 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 pre-condition 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 Delhi Goods and Services Tax Rules, 2017. 5. 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. 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. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp.-I)[PART IV DELHI GAZETTE : EXTRAORDINARY 5 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 Pvt. Ltd., 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)– (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. 182/14/2022-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)- Rs. (vi) Amount under dispute (Act-wise)- Rs. 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 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: 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.6 DELHI GAZETTE : EXTRAORDINARY PART IV] 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- C. Order appealed against- 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/UT Tax a) Amount of transitional credit found to be admissible pursuant to order ofthe Proper Officer b) Amount determined by Appellate Authority Place: Date: Signature: Name of the Appellate Authority: Designation: Jurisdiction Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.