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of <h1>Appellate authority must issue order and summary in FORM GST APL-04/APL-04A stating final confirmed demand; prior officer duty removed</h1> The rule requires that when an appellate authority issues its order under the relevant provision, it must also issue a summary of that order in FORM GST APL-04 specifying the final amount of demand confirmed; likewise, the appellate tribunal must, with its order, issue or cause to be issued a summary in FORM GST APL-04A clearly indicating the final confirmed demand. A prior provision assigning issuance to the jurisdictional officer has been superseded.
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