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of <h1>Form GST APL-07: Revenue appeal under sub-section (3) of section 112 - details, grounds, annexures, and authorization</h1> Form GST APL-07 is the statutory application to the Appellate Tribunal under sub-section (3) of section 112, enabling a Commissioner to file an appeal on behalf of the revenue. The form requires anonymized identification of the appellant office, respondent GSTIN/UIN, particulars of the impugned order and appellate authority, dispute particulars (issues, period, case summary, market value where seizure is involved), detailed tax/interest/penalty demands, annexures on respondent details, facts and case categories, grounds of appeal and prayer, and an uploaded authorization/direction. A place, date and officer's designation and jurisdiction conclude the declaration.
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