GSTAT appeal filing requirements under Section 112 cover documents, pre-deposit, court fee, and scrutiny defects. Appeals filed in APL-05 before GSTAT under Section 112 must include soft copies of the Show Cause Notice, Order-in-Original, Order-in-Appeal, statement of facts and grounds of appeal. Pre-deposit and court fee are compulsory, though no defect is to be raised where higher court orders exempt them. A scanned certified Order-in-Original or Order-in-Appeal may be accepted if the scrutiny officer is satisfied from the certification endorsement. The taxpayer appellant must also upload authorization or vakalatnama. Revenue applications under Section 112(3) require specified documents, but no court fee or pre-deposit.
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.
GSTAT appeal filing requirements under Section 112 cover documents, pre-deposit, court fee, and scrutiny defects.
Appeals filed in APL-05 before GSTAT under Section 112 must include soft copies of the Show Cause Notice, Order-in-Original, Order-in-Appeal, statement of facts and grounds of appeal. Pre-deposit and court fee are compulsory, though no defect is to be raised where higher court orders exempt them. A scanned certified Order-in-Original or Order-in-Appeal may be accepted if the scrutiny officer is satisfied from the certification endorsement. The taxpayer appellant must also upload authorization or vakalatnama. Revenue applications under Section 112(3) require specified documents, but no court fee or pre-deposit.
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