GST Notification – 29/2023:

The Ministry of Finance’s special procedure for GST appeals offers registered persons or officers precise instructions for appealing against specific orders u/s 73 or 74.
It aligns with Circular No. 182/14/2022-GST and Hon’ble Supreme Court’s guidance in Union of India v/s Filco Trade Centre Pvt. Ltd. case. This procedure ensures seamless dispute resolution, promoting adherence for effective results.