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<h1>GSTAT appeal filing requirements under Section 112 prescribe mandatory documents, pre-deposit, court fee, and Revenue filing conditions.</h1> Appeal filings before GSTAT under Section 112 must include prescribed soft copies and supporting documents in APL-05, including the Show Cause Notice, Order-in-Original, Order-in-Appeal, statement of facts, and grounds of appeal. Pre-deposit and court fee are compulsory, unless exempted by an order of a higher court. The appellant taxpayer must also upload authorisation or vakalatnama, while Revenue applications require the listed case papers, the Commissioner's opinion, statement of facts, and grounds of appeal.
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