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          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.

          <h1>Summary of final tax demand must accompany appellate orders in prescribed GST forms indicating confirmed demand.</h1> Rule 113 requires that appellate orders in GST appeals be accompanied by a summary stating the final amount of demand confirmed: the Appellate Authority must issue that summary in FORM GST APL-04 with its order, and the Appellate Tribunal must issue or cause to be issued a summary in FORM GST APL-04A indicating the final confirmed demand.

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