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<h1>Section 112 appeals: file electronically in Form GST APL-07 with documents; provisional APL-02A issued; follow rule 26 signatures</h1> An application to the Appellate Tribunal under section 112 must be filed electronically in Form GST APL-07 with relevant documents; a provisional acknowledgement (Part A of Form GST APL-02A) is issued immediately. Cross-objections, if any, are filed electronically in Form GST APL-06, and pleadings must be signed as per rule 26. If the impugned order is uploaded on the portal, a final acknowledgement (Part B) is issued on removal of defects and the provisional acknowledgement date is the filing date. If the order is not uploaded, a self-certified copy must be submitted within seven days (otherwise the submission date governs); an appeal is deemed filed only when the final acknowledgement with an appeal number is issued.