GST appellate filing requirements govern certified copies, online submission, defect rectification, and supporting documents for appeal. Documents accompanying a GST appellate appeal must include the certified copy of the order under challenge, together with the order of the original authority and all relevant and relied upon documents. Where filed under the Commissioner's direction, an attested copy may be used instead of a certified copy. The certified copy and prescribed fee are to be submitted online through the GSTAT Portal, and defective filings may be returned for rectification before refiling.
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Provisions expressly mentioned in the judgment/order text.
GST appellate filing requirements govern certified copies, online submission, defect rectification, and supporting documents for appeal.
Documents accompanying a GST appellate appeal must include the certified copy of the order under challenge, together with the order of the original authority and all relevant and relied upon documents. Where filed under the Commissioner's direction, an attested copy may be used instead of a certified copy. The certified copy and prescribed fee are to be submitted online through the GSTAT Portal, and defective filings may be returned for rectification before refiling.
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