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TMI BlogAppeals to Appellate Tribunal [ Section 112 Read with Rule 111 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the appellate tribunal in FORM GST APL-05 . [ Section 112(3) ] In case appeal filed by the Department Before substitution The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or Commissioner of Union territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under the CGST Act or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly and a provisional acknowledgement shall be issued to the appellant immediately. An application to the Appellate Tribunal u/s 112(3) may be filed manually in Form GST APL-07, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al and the memorandum of cross objections shall be signed in the manner specified in rule 26 . Determination of date of filling appeal Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oading of such self-certified copy shall be considered as the date of filing of appeal. [ section 112(3) read with Rule 111 ] Discretion to refuse to any appeal [ Section 112(2) ] The Appellate Tribunal does have the power to refuse to admit an appeal, it cannot refuse to admit any appeal. It can refuse to admit an appeal where the tax or input tax credit involved or the difference in tax or the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter ] Withdrawal of Appeal or Application filed before the Appellate Tribunal [ Section 112 Read with Rule 113A ] [ Refer this chapter ] Relevant Circular Notification Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. [ Circular No. 224/18/2024 GST Dated 11th July 2024 ] The functions as the proper offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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