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Appeal to the Appellate Authority Section 107 - GST Ready Reckoner - GSTExtract ..... he appeal number shall be issued in Form GST APL-02 by the said authority. In such a situation, the appeal shall be deemed to be filed on the date of issue of provisional acknowledgement. In case the said certified copy is submitted after a period of 7 days, the date of filing of appeal shall be the date of submission of such copy. The appeal shall be considered as filed only when the final acknowledgement, indicating the appeal number is issued. Hence where certified copy is not submitted within 7 days, the date of submission of the same shall be the date of filing of appeal. As Per section 107(2) Time limit for filing up appeal by Commissioner Suo moto within 6 months (ii) Alternatively, the Commissioner of Central / State or any Union te ..... x x x x x Extracts x x x x x Appeal to the Appellate Authority Section 107 - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... r section 107(6) No appeal unless Dues are paid in full or 10% pre deposit is made in respect of disputed tax (vi) Appeal has to be filed in prescribed form and manner along with payment of: Amount of tax, interest, fine, fee penalty, as is admitted, in full; and pre-deposit of sum equal to 10% of remaining amount of tax in dispute (subject to a maximum of twenty- five crore rupees (effective from 01.02.2019). As per Section 107(7) Deemed Stay on balance amount (vii) On payment of above amount, the recovery proceedings for balance amount are deemed to be stayed. As Per Section 107(8) 107(9) Opportunity of being heard subject to maximum of 3 Adjournments (viii) The Appellate Authority shall give an opportunity to the appellant of being h ..... x x x x x Extracts x x x x x Appeal to the Appellate Authority Section 107 - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... onal Commissioner of CGST, SGST and UTGST or an authority designated in their behalf. As Per Section 107(16) Demand confirmed by the Appellate Tribunal Order passed shall be final binding (xvii) The order passed under this section shall be final and binding on the parties subject to provisions of section 108 (Powers of Revisional Authority) or Section 113 (Orders of Appellate Tribunal) or Section 117 (Appeal to High Court). (xviii) The Appellate Authority shall, along with its order under sub-section (11) of section 107 of the Act, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. The Jurisdictional officer shall issue a statement in Form APL-04 clearly indicating the final amount of de ..... x x x x x Extracts x x x x x Appeal to the Appellate Authority Section 107 - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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