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    <description>Appeal procedure under GST requires a prescribed appeal form when filing or appearing on behalf of a client; the operative mechanism is the prescribed form Form GST APL 01, to be used by an authorized signatory or representative in accordance with the procedural provisions governing representation and filing of GST appeals.</description>
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      <description>Appeal procedure under GST requires a prescribed appeal form when filing or appearing on behalf of a client; the operative mechanism is the prescribed form Form GST APL 01, to be used by an authorized signatory or representative in accordance with the procedural provisions governing representation and filing of GST appeals.</description>
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