9911796707
TMI BlogAppeal to the Appellate AuthorityX X X X Extracts X X X X X X X X Extracts X X X X ..... dgement shall be issued to the appellant immediately. 3[Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if- (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued." 2. Substituted vide NOTIFICATION NO. 38/2023- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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