Manual filing of GST refund appeals allowed pending portal; use Form APL 01, provide certified order, receive acknowledgements. Appellants may manually file appeals against refund sanction or rejection orders using Form APL-01, verified and signed with the order annexed; the First Appellate Authority must record APL-01 in a serial register and issue a provisional acknowledgement. The appellant must file the certified copy of the order within seven days, after which the Authority will register the appeal and issue the final acknowledgement in Form APL-02, recording register and provisional acknowledgement serial numbers; the manual process continues until online filing is available on the GST common portal.
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.
Manual filing of GST refund appeals allowed pending portal; use Form APL 01, provide certified order, receive acknowledgements.
Appellants may manually file appeals against refund sanction or rejection orders using Form APL-01, verified and signed with the order annexed; the First Appellate Authority must record APL-01 in a serial register and issue a provisional acknowledgement. The appellant must file the certified copy of the order within seven days, after which the Authority will register the appeal and issue the final acknowledgement in Form APL-02, recording register and provisional acknowledgement serial numbers; the manual process continues until online filing is available on the GST common portal.
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