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Appeal to the Appellate Tribunal

Article 3 - Draft-Rules - Appeals and Revision - Goods and Services Tax - Article 3 - 3. (1) An under sub-section (1) of section 112 of the Act shall be filed along with the supporting documents either electronically or otherwise as may be notified b .....

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hall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule Registration.19. A certified copy of the d .....

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thereafter in FORM GST APL-02 by the Registrar: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of issue of .....

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