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<h1>Application to Appellate Tribunal Requires Form GST APL-07 for Appeals under Section 112 of GST Legislation</h1> An application to the Appellate Tribunal under subsection (3) of Section 112 involves the use of Form GST APL-07 as part of the appeals and revision process under GST legislation. This form is integral to the procedural rules established for addressing disputes and appeals in the context of taxation, as outlined in the draft rules dated April 19, 2017. The statutory framework provides the necessary legal structure for handling appeals within the GST system, ensuring compliance with established laws and regulations.