Rule 113
Order of Appellate Authority or Appellate Tribunal
GST
Appeals and Revision
Rule 113 of Central Goods and Services Tax Rules, 2017
113. Order of Appellate Authority or Appellate Tribunal.-
(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.
1[(2) The Appellate Tribunal shall, along with its order under sub-section (1) of sec
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