Appeals to Appellate Tribunal [ Section 112 Read with Rule 111 ]

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..... of any order passed by the Appellate Authority or the Revisional Authority 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. [ section 112(3) read with Rule 111 ] After substitution of Rule 111 [ Substituted vide Notification No. 12/2024 - Central Tax dated 10-07 .....

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..... he manner specified in rule 26. * Determination of date of filling appeal * Where the order appealed against is uploaded on the common portal, * a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and * the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under rule 111(1). * Where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, * a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-07 and * a final acknowledgment, indicating appeal number shall be issued in Form GST APL-02 on remov .....

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..... restoration of an appeal or an application, * shall be accompanied by such fees as may be prescribed. * Manner of filling appeal Before Appellate Tribunal [ Section 112 Read with Rule 110 ] [ Refer this chapter ] * Withdrawal of Appeal or Application filed before the Appellate Tribunal [ Section 112 Read with Rule 113A ] [ Refer this chapter ] Relevant Circular & Notification  * Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. [ Circular No. 224/18/2024 GST Dated 11th July 2024 ] * Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal. [ Circular No. 132/2/2020 - GST dated 18 .....

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