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Appeal to the Appellate Tribunal

Rule 3 - Appeals and Revision - Goods and Services Tax - Rule 3 - 3. (1) An under sub-section (1) of section 112 of the Act shall be filed electronically, in FORM GST APL-05,on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 of the Act shall be filed in quintuplicate to the Registrar in FORM GST APL-06. (3) The a .....

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ber shall be issued thereafter in FORM GST APL-02by the Registrar: Provided that where the hard copy of the appeal and documents are 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 provisional acknowledgement and where the hard copy of the appeal and documents are submitted after seven days, the date of filing of the appeal shall be the date of submission of documents. Explanation. - T .....

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