Appeals to Appellate Tribunal Section 112

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..... under the CGST Act or the SGST/ UTGST Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal in Form GST APL-07 , along with relevant documents either electronically. A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application in Form GST APL- 07 and an appeal number shall be generated by the Registrar. Discretion to refuse to any appeal This statement is partially correct. As Per section 112(2) The Appellate Tribunal does have the power to refuse to admit an appeal, it cannot refuse to admit any appeal. It ca .....

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..... event of an aggrieved person filing appeal, the respondent can also file memorandum of cross objections to be treated as appeal filed by him. As per section 112(5) of the CGST Act, 2017 , the party against whom the appeal has been filed in FORM GST APL -06 , may, notwithstanding that he may not have appealed against such order or any part thereof, file a memorandum of cross-objections, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the prescribed time limit specified for filing appeal. Time limit for filling Cross objection within 45 days from the date of the receipt of notice of appeal Condone delay:- .....

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..... peal to the Appellate Tribunal under sub-section (1) of section 112 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 under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06 . The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26 CGST Rules . A certified copy of the decision or order appealed against along with fees shall be submitted to the R .....

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