TaxTMI 
TaxTMI 
Manner of filling appeal Before Appellate Tribunal [ Section 112 Read with Rule 110 of CGST Rules]
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....he Appellate Tribunal u/s 112(1) shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. * A memorandum of cross-objections to the Appellate Tribunal u/s 112(5) shall be filed either electronically or otherwise a....
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....cknowledgement, indicating the appeal number is issued. * Every appeal application must be accompanied with fees * Every miscellaneous application shall be filed along with prescribed fees. * The fees for filing and restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amou....
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....nly 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, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. * Memorandum of cross-objections u/s 112(5) * A memorandum of cross-objections to the Appellate Tribunal u/s 112(5), if any, shall be f....
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....* 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-05 and * a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and * the date of issue o....