{"id":6548,"date":"2017-07-27T12:06:00","date_gmt":"2017-07-27T06:36:00","guid":{"rendered":""},"modified":"2017-07-27T12:06:00","modified_gmt":"2017-07-27T06:36:00","slug":"cross-objections-before-the-appellate-tribunal-under-sub-section-5-of-section-112","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6548","title":{"rendered":"Cross-objections before the Appellate Tribunal under sub-section (5) of section 112"},"content":{"rendered":"<p>Cross-objections before the Appellate Tribunal under sub-section (5) of section 112<br \/>GST APL &#8211; 06<br \/>GST<br \/>1[FORM GST APL-06<br \/>\n[See rule 110(2)]<br \/>\nCross-objections before the Appellate Tribunal under sub-section (5) of section 112<br \/>\n&nbsp;<br \/>\nSr. No.<br \/>\nParticulars<br \/>\n1<br \/>\nAppeal No. &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Date of filing &#8211;<br \/>\n2<br \/>\nPresent Cross-objection being filed by:<br \/>\n o GSTIN\/Temporary ID\/UIN\/CRN\/ARN &#8211;<br \/>\n o Name &#8211;<br \/>\n o e-mail id &#8211;<br \/>\n o Contact number &#8211;<br \/>\n o Address for communication &#8211;<br \/>\n o Designation of officer &#8211;<br \/>\n o Office details &#8211;<br \/>\n o e-mail id &#8211;<br \/>\n o Contact number &#8211;<br \/>\n3<br \/>\nOrder no. &#8211; (Order of the Appellate\/Revisional authority) -&#038;nb<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1268\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>arges (specify)<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n(iii)<br \/>\nMarket value of seized goods, where one of the issues involved is seizure\/confiscation of goods &#8211;<br \/>\n8<br \/>\nSummary of Issues involved and summary of reply thereto &#8211; Annexure A<br \/>\n9<br \/>\nDate 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 &#8211; OR Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the person filing the present cross-objection &#8211;<br \/>\n10<br \/>\nDemand Table<br \/>\nCategory<br \/>\nTax<br \/>\nAs per order of adjudicating authority<br \/>\nAs determined by Appellate\/ Revisional authority<br \/>\nAs per the person filing this cross objection<br \/>\nTax<br \/>\nCentral Tax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nState\/UT Tax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nIntegrated Tax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nCess<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nTotal<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nInterest<br \/>\nCentral Tax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nState\/UT Tax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nIntegrated Tax<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1268\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>&nbsp;<br \/>\n&nbsp;<br \/>\nTotal<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n11<br \/>\nReliefs claimed in memorandum of cross-objections.<br \/>\n12<br \/>\nSummary of reply&nbsp;(Annexure B)<br \/>\n13<br \/>\nGrounds of Cross-objection<br \/>\n14<br \/>\nPara-wise reply (upload separately)<br \/>\n&nbsp;<br \/>\nVerification<br \/>\n&nbsp;<br \/>\nI, < ______________________________ >, 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.<br \/>\n&nbsp;<br \/>\nVerified today, the _____________________________________ day of ____month________________________<br \/>\n20&#8230;__________<br \/>\n&nbsp;<br \/>\nPlace :<br \/>\nDate :<br \/>\n&nbsp;<br \/>\nName of the person filing this cross-objection::<br \/>\nDesignation\/Status of Applicant\/officer:&#8221;<br \/>\n&nbsp;<br \/>\nSummary of Issues involved and summary of reply thereto<br \/>\nS. No<br \/>\nCategory of case under dispute or Issues involved<br \/>\nTab<br \/>\nTab Amount involved<br \/>\n(wher<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1268\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> is required to be registered or has been granted suo-moto registration<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n8.<br \/>\nWhether any particular thing done by the applicant results in supply of goods or services or both<br \/>\nMention section and rule and Schedule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n9.<br \/>\nRejection\/acceptance of application for registration<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n10.<br \/>\nRejection\/acceptance of application for amendment to registration<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n11.<br \/>\nSuspension of registration<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n12.<br \/>\nOrder dropping show-cause in relation to registration<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n13.<br \/>\nDenial of facility to pay tax under composition scheme<br \/>\nMention section and rul<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1268\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>;<br \/>\n&nbsp;<br \/>\n20.<br \/>\nOrder of assessment including that of a nonfiler or evading registration or protective assessment<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n21.<br \/>\nDetermination of tax not paid or short paid on outward supply u\/s 73<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n22.<br \/>\nExcess ITC availed\/utilized u\/s 73<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n23.<br \/>\nOrder for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n24.<br \/>\nOrder rejecting\/granting provisional refund<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n25.<br \/>\nOrder denying\/reducing\/withholding\/granting refund<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n26.<br \/>\nIssue related to provisional assess<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1268\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>llate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n33.<br \/>\nOrder relating to provisional attachment of property<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n34.<br \/>\nOrder imposing penalty<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n35.<br \/>\nOrder permitting compounding of any offense or withdrawing such order<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n36.<br \/>\nAnti profiteering related matter<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n37.<br \/>\nOthers-<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n38.<br \/>\nIssues related to Place of supply of goods and\/or services<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nSummary of Reply<br \/>\n(indicate Amount in INR, wherever quantified and wherever applicable)<br \/>\n(Not exceeding 1000 characters in each cell)<br \/>\nSr No<br \/>\nIssue related to<br \/>\nAs per order of adjudicating authority<br \/>\nAs determined by Appellate\/Revisional authority<br \/>\nAs per stand of appellant before Tribunal<br \/>\nAs declared\/claimed by present Appellant<br \/>\nReply to ground\/is<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1268\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>bjections before the Appellate Tribunal<br \/>\nunder sub-section (5) of section 112<br \/>\nSr. No.<br \/>\nParticulars<br \/>\n1<br \/>\nAppeal No. &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Date of filing &#8211;<br \/>\n2<br \/>\nGSTIN\/ Temporary ID\/UIN-<br \/>\n3<br \/>\nName of the appellant-<br \/>\n4<br \/>\nPermanent address of the appellant-<br \/>\n5<br \/>\nAddress for communication-<br \/>\n6<br \/>\nOrder no.<br \/>\nDate-<br \/>\n7<br \/>\nDesignation and Address of the officer passing the order appealed against-<br \/>\n8.<br \/>\nDate of communication of the order appealed against-<br \/>\n9.<br \/>\nName of the representative-<br \/>\n10.<br \/>\nDetails of the case under dispute-<br \/>\n(i)<br \/>\nBrief issue of the case under dispute-<br \/>\n(ii)<br \/>\nDescription and classification of goods\/ services in dispute-<br \/>\n(iii)<br \/>\nPeriod of dispute-<br \/>\n(iv)<br \/>\nAmount under dispute<br \/>\nCentral tax<br \/>\nState\/UT tax<br \/>\nIntegrated tax<br \/>\nCess<br \/>\n&nbsp;<br \/>\na) Tax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nb) Interest<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nc) Penalty<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&#038;<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1268\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ntral tax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nState\/UT tax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nCess<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n15<br \/>\nDetails of payment<br \/>\n&nbsp;<br \/>\nHead<br \/>\nTax<br \/>\nInterest<br \/>\nPenalty<br \/>\nRefund<br \/>\nTotal<br \/>\n&nbsp;<br \/>\nCentral tax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nState\/UT tax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nIntegrated<br \/>\nTax<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nCess<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nTotal<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n16<br \/>\nIn case of cross-objections filed by the Commissioner State\/UT tax\/Central tax:<br \/>\n&nbsp;<br \/>\n(i)<br \/>\nAmount of tax demand dropped or reduced for the period of Dispute<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n(ii)<br \/>\nAmount of interest demand dropped or reduced for the period of dispute<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n(iii)<br \/>\nAmount of refund sanctioned or allowed for the period of dispute<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n(iv)<br \/>\nWhether no or lesser amount imposed as penalty<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nTOTAL<br \/>\n&nbsp;<br \/>\n17<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1268\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cross-objections before the Appellate Tribunal under sub-section (5) of section 112GST APL &#8211; 06GST1[FORM GST APL-06 [See rule 110(2)] Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 &nbsp; Sr. No. Particulars 1 Appeal No. &#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Date of filing &#8211; 2 Present Cross-objection being filed by: o GSTIN\/Temporary ID\/UIN\/CRN\/ARN &#8211; o Name &#8211; &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6548\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Cross-objections before the Appellate Tribunal under sub-section (5) of section 112&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6548","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6548","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6548"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6548\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}