Online GST appeals against Mobile Squad orders must now be filed and admitted through the appeal module only. Online appeals against orders of Mobile Squad and Vigilance/Enforcement units are to be handled through the GST appeal module after jurisdictional linking on the GSTN system. Form GST APL-01 filed against orders under section 129 or section 130, including TEMP I.D. orders, will appear on the login of the concerned appellate authority. The earlier manual appeal arrangement stands superseded, and only online appeals are to be admitted. Appellate authorities must also upload Form GST APL-04 for earlier disposed appeals in the BO system.
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.
Online GST appeals against Mobile Squad orders must now be filed and admitted through the appeal module only.
Online appeals against orders of Mobile Squad and Vigilance/Enforcement units are to be handled through the GST appeal module after jurisdictional linking on the GSTN system. Form GST APL-01 filed against orders under section 129 or section 130, including TEMP I.D. orders, will appear on the login of the concerned appellate authority. The earlier manual appeal arrangement stands superseded, and only online appeals are to be admitted. Appellate authorities must also upload Form GST APL-04 for earlier disposed appeals in the BO system.
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