Goods and services tax appellate procedure authorizes departmental officers to file replies, rejoinders, and cross-objections before the tribunal. Authorization is issued for proceedings before the Goods and Services Tax Appellate Tribunal under Section 112 of the Uttarakhand Goods and Services Tax Act, 2017, where an appeal is filed against an order under Section 107 or Section 108. In such appeals, the respondent party may file a memorandum of cross-objections before the Tribunal. Where the Commissioner, State Tax, is the respondent, the appropriate adjudicating officer and Deputy Commissioners (Internal Audit) are authorized to file the reply, rejoinder, and cross-objections.