Appeals to Appellate Tribunal [ Section 112 Read with Rule 111 ]

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....nion territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under the CGST Act or the SGST/ UTGST Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal in Form GST APL-07, along with relevant documents either electronically. *  A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application in Form GST APL- 07 and an appeal number shall be generated by the Registrar. [ section 112(3) read with Rule 111 ] After substitution of Rule 111 [ Substituted vide Noti....

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.... if any, shall be filed electronically in FORM GST APL-06. * The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. [ Rule 111(3) ] Upto 16.09.2025 * A memorandum of cross-objections to the Appellate Tribunal u/s 112(5), if any, shall be filed electronically in FORM GST APL-06. * A memorandum of cross-objections to the Appellate Tribunal u/s 112(5), may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. * The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. [ Rule 111(3) ] * Determi....

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....2 on removal of defects, if any, and * the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under rule 111(1). * Where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, * a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-07 and * a final acknowledgment, indicating appeal number shall be issued in Form GST APL-02 on removal of defects, if any, and * the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal. * a self-certified copy of the order is submitted or uploaded after a period of seven days from t....