Appeal timeframe for department permits limited extension and prescribes portal filing and acknowledgement rules for commencement. The department may appeal within a statutory timeframe with a limited extension for sufficient cause; the Commissioner can call records, determine points and authorise a subordinate to file appeals. Appeals must be filed in FORM GST APL-03 with supporting documents. If the order is on the common portal, provisional and final acknowledgements in FORM GST APL-02 apply and the provisional acknowledgement date is the filing date. If not uploaded, a self certified copy must be submitted within seven days or the submission date becomes the filing date.
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.
Appeal timeframe for department permits limited extension and prescribes portal filing and acknowledgement rules for commencement.
The department may appeal within a statutory timeframe with a limited extension for sufficient cause; the Commissioner can call records, determine points and authorise a subordinate to file appeals. Appeals must be filed in FORM GST APL-03 with supporting documents. If the order is on the common portal, provisional and final acknowledgements in FORM GST APL-02 apply and the provisional acknowledgement date is the filing date. If not uploaded, a self certified copy must be submitted within seven days or the submission date becomes the filing date.
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