Appeal to the Goods and Services Tax Appellate Tribunal
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....ute from (DDMMYYYY) To (DDMMYYY) (Applicable for demand related orders) 11. Details of the authority passing the order specified at Sl. no. 9: (Specify designation and Office of the said authority) 12. Name of the authorized representative (a) Name...................... Mobile ..................... Email ...................... (b) Name...................... Mobile ..................... Email ...................... ................................................................................................................. 13. Act (CGST/ SGST/ IGST/ Cess) 14. Details of the case under dispute: a) Brief issue of the case under dispute b) Category of case under dispute (As per Annexure B) c) Market value of goods, where goods have been seized 15. Case Summary (As per Annexure C) 16. About Appellant (As per Annexure D) 17. Statement of facts (As per Annexure E) 18. Grounds of appeal 19. Prayer 20. Details of demand created, disputed and admitted. Particulars Central Tax State/UT Tax Integrated Tax Amount deter mined by Appell ate / Revisional author ity, if any (A Amount admitted (B) Amount under dispute (C) (A-B) ....
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....) (a) Admitted Amount (b) Pre-deposit (10% of disputed tax) (a) Admitted Amount (b) Pre-deposit (10% of disputed tax) (a) Admitted Amount (b) Pre-deposit (10% of disputed tax) (a) Tax (b) Interest (c) Penalty (d) Fees (e) Other charges (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed admitted tax and cess) Sr. No. Description Tax payable Paid through Cash/Credit Ledger Debit entry no. Amount of tax paid &n....
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.... Enforcement Order 5 Recovery Order 6 Other order Annexure B (Category of case under dispute or issues involved ) S No List of 'Category of case under dispute Tab Tab Amount involved (where quantifiable) 1 Misclassification of any goods or services or both Mention HSN 2 Wrong applicability of a notification issued under the provisions of this Act Mention notification no. and date 3 Incorrect determination of time of supply of goods or services or both Mention section and rule specified in Appellate/ Revisionary order 4 Incorrect determination of value of supply of goods or services or both Mention section and rule specified in Appellate/ Revisionary order 5 Incorrect admissibility of input tax credit of tax paid or deemed to have been paid/credit to credit ledger/denial of ITC/blocking of credit Mention section and rule specified in Appellate/ Revisionary order 6 Incorrect determination of the liability to pay tax on any goods or services or both Mention section and rule specified....
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....nt Mention section and rule specified in Appellate/ Revisionary order 21 Determination of tax not paid or short paid on outward supply u/s 73 Mention section and rule specified in Appellate/ Revisionary order 22 Excess ITC availed/utilized u/s 73 Mention section and rule specified in Appellate/ Revisionary order 23 Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited Mention section and rule specified in Appellate/ Revisionary order 24 Order rejecting/granting provisional refund Mention section and rule specified in Appellate/ Revisionary order 25 Order denying/reducing/withholding/granting refund Mention section and rule specified in Appellate/ Revisionary order 26 Issue related to provisional assessment Mention section and rule specified in Appellate/ Revisionary order 27 Fraud or wilful suppression of fact leading to nonpayment/ short payment of tax determined u/s 74 Mention section and rule specified in Appellate/ Revisionary order 28 Excess ITC availed/utilized determined u/s 74 Mention section an....
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....er 1) Short or nonpayment of tax 2) Levy of penalty 3) Levy of interest or late fee or fine 4) Classification dispute 2 Refund Order 1) Erroneous refund 3 Registration Order 1) Registration 2) Revocation of registration 4 Enforcement Order 1) Levy of penalty 2) Levy of interest or late fee or fine 5 Recovery Order 1) Denial/blocking of ITC 6 Other order Any other Annexure D About Appellant Constitution/ Identification Number Constitution of Business Statute under which incorporated Date of Commencement of business Address Nature of Business Any other relevant fact Appellant to state in free text form as follows: Appellant to mention: (a). his constitution of business (e.g. Company, Partnership, HUF, Trust, etc.) (b). Statute under which incorporated, if any (e.g. Companies Act, Trust Act, Societies Registration Act, etc.) (c). date of its constitution (d). constitution/identification number assigned to it by constituting authority (e.g. Corporate Identification Number in case of a company, etc.) (e). Address of its Head Office and address of its prin....
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....; Date- 5. Name and Address of the Authority passing the order appealed against - 6. Date of communication of the order appealed against - 7. Name of the representative - 8. Details of the case under dispute : (i) Brief issue of the case under dispute (ii) Description and classification of goods/services in dispute (iii) Period of dispute (iv) Amount under dispute : Description Central tax State/UT tax Integrated tax Cess (a) Tax/Cess (b) Interest (c) Penalty d) Fees (e) Other charges (v) Market value of seized goods 9. Whether the appellant wishes to be heard in person? 10. Statement of facts 11. Grounds of appeal 12. Prayer 13. Details of demand created, disputed and admitted Particulars of demand Particulars Central tax State/UT t....
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