Documents Submission under GST Appeal

[Ashiesh Prremji]

Dear Sir,

As per Rule 108 (3), a certified copy of the order appealed against should be submitted within 7 days of filing appeal online in Form GST APL-01. As final Acknowledgment in Form GST APL-02 shall be issued only after submission & Appeal shall be treated as filed only when final Acknowledgment shall be issued with appeal number. In present pandemic situation, is there any option to deal with such provision or any relief given by Authority ?

Please suggest....

AI Summary

Submission of certified order under Rule 108(3) may still require physical filing despite online annexure uploads and paperless aims.
Query concerns the procedural requirement under Rule 108(3) to submit a certified copy of the order appealed against after filing Form GST APL-01 and that final acknowledgment in Form GST APL-02 follows such submission. Practitioners report uploading annexures and the order online but nevertheless submitting a physical copy at the Commissioner (Appeals) office to ensure compliance and address deficiencies; some adjudication orders lack a preamble, requiring request of missing appellate details from the adjudicating authority.