Application to the Appellate Authority

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..... nt shall be issued to the appellant immediately. 3 [ Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if- (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case .....

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..... e Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be .....

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..... ntral Tax dated 04-08-2023 before it was read as, either electronically or otherwise as may be notified by the Commissioner 3. Inserted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Tax .....

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