Cross-objections under section 112 provide a prescribed form to lodge detailed objections and claim relief in appellate proceedings. Form GST APL-06 prescribes the procedure and required particulars for filing cross-objections before the Appellate Tribunal: identification of the appeal and filer, details of the impugned order, period and monetary heads in dispute, market value where seizure is at issue, issue-wise summaries and replies, a comprehensive Demand Table reconciling tax, interest, penalty, fees and refunds, annexures for para-wise responses, grounds of cross-objection, and a verification declaration. The form was updated by Notification No. 13/2025-Central Tax.