Appeal filing procedure: electronic FORM GST APL-03 triggers provisional then final acknowledgement; manual filing allowed if portal unavailable. Applications to the Appellate Authority under section 107 must be filed in FORM GST APL-03 with relevant documents, ordinarily electronically, and a provisional acknowledgment issued immediately. Manual filing in FORM GST APL-03 is allowed only if notified by the Commissioner or if the order is unavailable on the common portal. Where the appealed decision is uploaded on the portal, a final acknowledgment in FORM GST APL-02 with an appeal number is issued and the provisional acknowledgment date is the date of filing. If not uploaded, a self certified copy must be submitted within seven days; otherwise the submission date of that copy becomes the date of filing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal filing procedure: electronic FORM GST APL-03 triggers provisional then final acknowledgement; manual filing allowed if portal unavailable.
Applications to the Appellate Authority under section 107 must be filed in FORM GST APL-03 with relevant documents, ordinarily electronically, and a provisional acknowledgment issued immediately. Manual filing in FORM GST APL-03 is allowed only if notified by the Commissioner or if the order is unavailable on the common portal. Where the appealed decision is uploaded on the portal, a final acknowledgment in FORM GST APL-02 with an appeal number is issued and the provisional acknowledgment date is the date of filing. If not uploaded, a self certified copy must be submitted within seven days; otherwise the submission date of that copy becomes the date of filing.
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