Appeal to the Appellate Authority
Article 1
Bill
Appeals and Revision
GST – Appeals and Revision – Draft Rules – 19-4-2017
Chapter –
\nAppeals and Revision
\n1. Appeal to the Appellate Authority
\n(1) An appeal to the Appellate Authority under sub-section (1) of section 107 of the Act shall be filed in FORM GST APL-01, along with the supporting documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.
\n(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule Registration.19.
\n(3) A certified copy of the decision or order appealed against shall <\/p>\n
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