Cross-objections before the Appellate Tribunal under sub-section (5) of section 112
GST APL – 06
GST
1[FORM GST APL-06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal under sub-section (5) of section 112
Sr. No.
Particulars
1
Appeal No. – Date of filing –
2
Present Cross-objection being filed by:
o GSTIN/Temporary ID/UIN/CRN/ARN –
o Name –
o e-mail id –
o Contact number –
o Address for communication –
o Designation of officer –
o Office details –
o e-mail id –
o Contact number –
3
Order no. – (Order of the Appellate/Revisional authority) -&nb
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arges (specify)
(iii)
Market value of seized goods, where one of the issues involved is seizure/confiscation of goods –
8
Summary of Issues involved and summary of reply thereto – Annexure A
9
Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the taxpayer or the Commissioner of State/Central tax/UT tax, as the case may be – OR Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the person filing the present cross-objection –
10
Demand Table
Category
Tax
As per order of adjudicating authority
As determined by Appellate/ Revisional authority
As per the person filing this cross objection
Tax
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Interest
Central Tax
State/UT Tax
Integrated Tax
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Total
11
Reliefs claimed in memorandum of cross-objections.
12
Summary of reply (Annexure B)
13
Grounds of Cross-objection
14
Para-wise reply (upload separately)
Verification
I, < ______________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom.
Verified today, the _____________________________________ day of ____month________________________
20…__________
Place :
Date :
Name of the person filing this cross-objection::
Designation/Status of Applicant/officer:”
Summary of Issues involved and summary of reply thereto
S. No
Category of case under dispute or Issues involved
Tab
Tab Amount involved
(wher
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is required to be registered or has been granted suo-moto registration
Mention section and rule specified in Appellate/ Revisionary order
8.
Whether any particular thing done by the applicant results in supply of goods or services or both
Mention section and rule and Schedule specified in Appellate/ Revisionary order
9.
Rejection/acceptance of application for registration
Mention section and rule specified in Appellate/ Revisionary order
10.
Rejection/acceptance of application for amendment to registration
Mention section and rule specified in Appellate/ Revisionary order
11.
Suspension of registration
Mention section and rule specified in Appellate/ Revisionary order
12.
Order dropping show-cause in relation to registration
Mention section and rule specified in Appellate/ Revisionary order
13.
Denial of facility to pay tax under composition scheme
Mention section and rul
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;
20.
Order of assessment including that of a nonfiler or evading registration or protective assessment
Mention section and rule specified in Appellate/ Revisionary order
21.
Determination of tax not paid or short paid on outward supply u/s 73
Mention section and rule specified in Appellate/ Revisionary order
22.
Excess ITC availed/utilized u/s 73
Mention section and rule specified in Appellate/ Revisionary order
23.
Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited
Mention section and rule specified in Appellate/ Revisionary order
24.
Order rejecting/granting provisional refund
Mention section and rule specified in Appellate/ Revisionary order
25.
Order denying/reducing/withholding/granting refund
Mention section and rule specified in Appellate/ Revisionary order
26.
Issue related to provisional assess
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llate/ Revisionary order
33.
Order relating to provisional attachment of property
Mention section and rule specified in Appellate/ Revisionary order
34.
Order imposing penalty
Mention section and rule specified in Appellate/ Revisionary order
35.
Order permitting compounding of any offense or withdrawing such order
Mention section and rule specified in Appellate/ Revisionary order
36.
Anti profiteering related matter
37.
Others-
38.
Issues related to Place of supply of goods and/or services
Summary of Reply
(indicate Amount in INR, wherever quantified and wherever applicable)
(Not exceeding 1000 characters in each cell)
Sr No
Issue related to
As per order of adjudicating authority
As determined by Appellate/Revisional authority
As per stand of appellant before Tribunal
As declared/claimed by present Appellant
Reply to ground/is
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bjections before the Appellate Tribunal
under sub-section (5) of section 112
Sr. No.
Particulars
1
Appeal No. – Date of filing –
2
GSTIN/ Temporary ID/UIN-
3
Name of the appellant-
4
Permanent address of the appellant-
5
Address for communication-
6
Order no.
Date-
7
Designation and Address of the officer passing the order appealed against-
8.
Date of communication of the order appealed against-
9.
Name of the representative-
10.
Details of the case under dispute-
(i)
Brief issue of the case under dispute-
(ii)
Description and classification of goods/ services in dispute-
(iii)
Period of dispute-
(iv)
Amount under dispute
Central tax
State/UT tax
Integrated tax
Cess
a) Tax
b) Interest
c) Penalty
&
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ntral tax
State/UT tax
Cess
15
Details of payment
Head
Tax
Interest
Penalty
Refund
Total
Central tax
State/UT tax
Integrated
Tax
Cess
Total
16
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
(i)
Amount of tax demand dropped or reduced for the period of Dispute
(ii)
Amount of interest demand dropped or reduced for the period of dispute
(iii)
Amount of refund sanctioned or allowed for the period of dispute
(iv)
Whether no or lesser amount imposed as penalty
TOTAL
17
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