GST appellate filing procedure sets committee review, monetary thresholds, and time-bound appeal drafting before the tribunal. Standard operating procedure prescribed for filing departmental applications and appeals before the GST Appellate Tribunal in Uttarakhand under the State GST law. The instructions apply to adverse first appellate or revisional orders, taxpayer-filed appeals requiring cross-objections or replies, and cases proposed to be dropped, subject to a disputed amount threshold exceeding Rs. 20 lakh and the procedure laid down by the headquarters guidelines. The process involves committee scrutiny, fixed time limits for comments and review, preparation of appeal memoranda in English with translated annexures, filing through the Tribunal portal, and case-wise authorization of officers to represent the Department before the Tribunal.