Right to appeal under Section 112 specifies required form content, case particulars, grounds and demand reconciliation for filing. Form GST APL 07 prescribes identification of appellant and respondent, particulars of the order appealed, and requires a concise statement of the dispute, period, case summary and market value where seizure is an issue. It mandates quantification of demands across tax heads (tax, interest, penalty, fees, other charges, cess) with reconciliation among adjudicating, appellate/revisional and appellant positions, and attaches Annexures A-D for case summary, respondent details, statement of facts and issue categorisation including prompts for statutory citations and HSN where relevant.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Right to appeal under Section 112 specifies required form content, case particulars, grounds and demand reconciliation for filing.
Form GST APL 07 prescribes identification of appellant and respondent, particulars of the order appealed, and requires a concise statement of the dispute, period, case summary and market value where seizure is an issue. It mandates quantification of demands across tax heads (tax, interest, penalty, fees, other charges, cess) with reconciliation among adjudicating, appellate/revisional and appellant positions, and attaches Annexures A-D for case summary, respondent details, statement of facts and issue categorisation including prompts for statutory citations and HSN where relevant.
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