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TMI BlogAPPEALS FILED BY THE DEPARTMENT BEFORE TRIBUNALX X X X Extracts X X X X X X X X Extracts X X X X ..... of the order sought to be appealed against is communicated to the person preferring the appeal or the date notified by the Government for filing the appeal before the Appellate Tribunal, whichever is later,] along with the relevant documents either electronically or otherwise, as may be notified by the Registrar, in FORM GST APL-07, on the common portal and a provisional acknowledgement shall be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of either state or union territory, calls for the records of the case and examines the legality or propriety of the decision or order. He may, by order, specifically determine the points arising out of the decision, direct any officer subordinate to him to apply to the Appellate Authority, by the officer so authorized by him. [Section 112 (3) & (4) of the CGST Act, 2017] 12.4. Memorandum of cro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed form, after due verification. No fees is payable in case of appeal by the Department. 12.7. The Department can file application for rectification of error or restoration of appeal or an application. 12.8. There shall be no fee for application made by the Department before the Appellate Tribunal for rectification of errors. 12.9. The Appellate Tribunal, after hearing both the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Section 143 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024, Shall come into force w.e.f. 1st day of November, 2024 vide Notification No. 17/2024-Central Tax dated 27-09-2024 2. Inserted by Section 143 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024,Shall come into force w.e.f. 1st day of November, 2024&n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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