HSNS Rules · Rule 23
Rule 23 — Manner of filing appeals to appellate authority
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 23 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
23. Manner of filing appeals to appellate authority. - (1) An appeal to the appellate authority under sub-sections (1)
and (2) of section 29 shall be filed in FORM HSNS APL-01 along with the relevant documents, including grounds of
appeal and the decision or order appealed against.
(2) An acknowledgement indicating the appeal number shall be issued to the appellant immediately by the appellate
authority or an officer authorised by him in this behalf and the date of issue of the acknowledgment shall be considered
as the date of filing of the appeal:
Provided that where the self-certified copy of the decision or order is not submitted within a period of seven
days from the date of filing of the appeal, the date of submission of such copy shall be considered as the date of filing
of the appeal.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the acknowledgement,
indicating the appeal number, is issued.
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 23 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.