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of <h1>Form GST APL-06: format for filing cross-objections under section 112(5) with anonymized parties, issue-wise annexures and demand tables</h1> Form GST APL-06 prescribes the format for filing cross-objections before the Appellate Tribunal under section 112(5), requiring anonymized party identifiers, appeal and order details, officer designation and jurisdiction, dates, authorized representative particulars, dispute period, quantified tax/interest/penalty/fees/refund amounts, market value for seized goods, issue-wise summaries and replies (Annexures A/B), a detailed demand table comparing adjudicating, appellate and cross-objector positions, grounds and para-wise replies, reliefs claimed, and a verification statement. The form lists specific issue categories (classification, time/value of supply, ITC, registration, recovery, seizure, penalties, etc.) to be addressed.
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