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    <title>FILING OF APPEAL BEFORE GOODS AND SERVICES TAX APPELLATE TRIBUNAL – PART II</title>
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    <description>Appeals to the Appellate Tribunal must be filed online on the GSTAT portal in Form GST APL 05, comply with prescribed format and supporting documentation, and meet a pre deposit requirement comprising payment of admitted liabilities and a specified proportion of the remaining tax in dispute; filing fees apply. The Registrar scrutinises, numbers and monitors appeals, may return defective filings for rectification, and the Tribunal may admit delayed appeals on sufficient cause. Departmental applications to refer points to the Tribunal are provided for in a specified form.</description>
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      <description>Appeals to the Appellate Tribunal must be filed online on the GSTAT portal in Form GST APL 05, comply with prescribed format and supporting documentation, and meet a pre deposit requirement comprising payment of admitted liabilities and a specified proportion of the remaining tax in dispute; filing fees apply. The Registrar scrutinises, numbers and monitors appeals, may return defective filings for rectification, and the Tribunal may admit delayed appeals on sufficient cause. Departmental applications to refer points to the Tribunal are provided for in a specified form.</description>
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