Appeal filing date rule: provisional acknowledgement treated as filing date when order is on portal; otherwise submit self certified copy promptly. Amendment to Rule 108(3) provides that if the decision or order appealed against is uploaded on the common portal, the provisional acknowledgement date shall be the date of filing; if not uploaded, the appellant must submit a self certified copy within seven days of filing FORM GST APL-01, after which the Appellate Authority issues a final acknowledgement in FORM GST APL-02 and the provisional acknowledgement date is treated as the filing date, while late submission makes the submission date the filing date.
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Provisions expressly mentioned in the judgment/order text.
Appeal filing date rule: provisional acknowledgement treated as filing date when order is on portal; otherwise submit self certified copy promptly.
Amendment to Rule 108(3) provides that if the decision or order appealed against is uploaded on the common portal, the provisional acknowledgement date shall be the date of filing; if not uploaded, the appellant must submit a self certified copy within seven days of filing FORM GST APL-01, after which the Appellate Authority issues a final acknowledgement in FORM GST APL-02 and the provisional acknowledgement date is treated as the filing date, while late submission makes the submission date the filing date.
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