APPEAL BY THE TAXPAYER

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..... , on sufficient cause being shown [Section 107 (4) of the CGST Act, 2017]. On filing of the appeal, a provisional acknowledgement shall be issued to the appellant. 4.2. The Ground of Appeal and the form of verification contained in FORM GST APL-01 shall be submitted electronically with digital signature certificate or through e-signature. 4.3. Certified copy of the decision or order shall be sub .....

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..... he CGST Act, 2017], with exception of appeals under Section 129 of the CGST Act, 2017, where the amount required to be paid is 25%. These payments are known as pre-deposit. 4.6. The recovery proceedings against the balance amount stands stayed, after making the pre-deposit while filing of appeal [Section 107 (7) of the CGST Act, 2017]. 4.7. The principles of natural justice are of essential natu .....

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