APPEAL BY THE DEPARTMENT

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..... eing shown [Section 107 (4) of the CGST Act, 2017]. 6.2. The Commissioner, either suo-moto or under reference from equivalent officer of either State or Union Territory, call for the records of the case and examines the legality or propriety of the said decision or order. He may, by order, specifically determine the points arising out of the decision and direct any officer subordinate to him to a .....

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..... application and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal. In case the self-certified copy of the decision or order is not submitted within a period of seven days then the date of submiss .....

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