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    <title>Application to the Appellate Tribunal under sub section (3) of Section 112</title>
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    <description>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.</description>
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