{"id":6550,"date":"2017-07-27T14:45:00","date_gmt":"2017-07-27T09:15:00","guid":{"rendered":""},"modified":"2017-07-27T14:45:00","modified_gmt":"2017-07-27T09:15:00","slug":"application-to-the-appellate-tribunal-under-sub-section-3-of-section-112","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6550","title":{"rendered":"Application to the Appellate Tribunal under sub section (3) of Section 112"},"content":{"rendered":"<p>Application to the Appellate Tribunal under sub section (3) of Section 112<br \/>GST APL &#8211; 07<br \/>GST<br \/>1[FORM GST APL-07<br \/>\n[See rule 111]<br \/>\n(Application to the Appellate Tribunal under sub section (3) of Section 112)<br \/>\n1. Name and designation of the appellant\/Office of Appellant:<br \/>\n (a). Name<br \/>\n (b). Designation<br \/>\n (c). Jurisdiction<br \/>\n (d). State\/Centre<br \/>\n2. GSTIN\/Temporary ID\/UIN (of the respondent) &#8211;<br \/>\n3. Name of the respondent<br \/>\n4. Address of the respondent<br \/>\n5. Order appealed against &#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;Number &#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;Date &#8211;<br \/>\n6. Complete Designation, along with jurisdiction of the Appellate Authority\/Revis<\/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=1269\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> or to be manually filled in by appellant)<br \/>\nAmount as per present appellant (c)<br \/>\nAmount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01\/DRC- 07, where it is in the system OR to be manually filled in by appellant)<br \/>\nAmount of demand determined by Appellate\/ Revisional authority, if any (Auto-populated from columns, where it is in the system or to be manually filled in by appellant)<br \/>\nAmount as per present appellant (c)<br \/>\nAmount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01\/DRC- 07, where it is in the system OR to be manually filled in by appellant)<br \/>\nAmount of demand determined by Appellate\/Revisional authority, if any (Auto-populated from columns, where it is in the system or to be manually filled in by appellant)<br \/>\nAmount as per present appellant (c)<br \/>\n(a)&nbsp; Tax<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n(b)Interest<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&#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=1269\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>olumns, where it is in the system or to be manually filled in by appellant)<br \/>\nAmount as per present appellant(c)<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n\t&nbsp;<br \/>\n &nbsp;<br \/>\n&nbsp;I hereby declare that I have been duly authorized\/directed by the Commissioner in accordance with sub-section (3) of Section 112 of the Act to file this application before the<br \/>\nAppellate Tribunal and a true copy of the said direction\/authorization is being uploaded herewith<br \/>\nPlace:<br \/>\nDate:<br \/>\n &nbsp;<br \/>\n Name of the Officer:<br \/>\n Designation:<br \/>\n Jurisdiction:<br \/>\nCase Summary<br \/>\n(indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell)<br \/>\nSl. No.<br \/>\nIssue related to<br \/>\nAs per order of adjudicating authority<br \/>\nAs determined by Appellate\/Revisiona l authority<br \/>\nAs<\/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=1269\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>re C<br \/>\nStatement of Facts (Case History)<br \/>\n(indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each<br \/>\ncell, Upload documents if necessary)<br \/>\nReference\/ acknowledgment no.<br \/>\nAction By<br \/>\nDate<br \/>\nBrief Narration<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\nAnnexure D<br \/>\n(Category of case under dispute or issues involved)<br \/>\nS. No.<br \/>\nList of &#39;Category of case under dispute<br \/>\nTab<br \/>\nTab Amount involved (where quantifiable)<br \/>\n1<br \/>\nMisclassification of any goods or services or both<br \/>\nMention HSN<br \/>\n&nbsp;<br \/>\n2<br \/>\nWrong applicability of a notification issued under the provisions of this Act<br \/>\nMention notification no. and date<br \/>\n&nbsp;<br \/>\n3<br \/>\nIncorrect determination of time of supply of goods or services or both<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n4<br \/>\nIncorrect determination of value of supply of goods or services or both<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n5<br \/>\nIncorrect admissibility of input tax credit of <\/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=1269\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ration<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<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 \/>\n13<br \/>\nDenial of facility to pay tax under composition scheme<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n14<br \/>\nCancellation of registration<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n15<br \/>\nRejection\/acceptance of application for revocation of cancellation of registration<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n16<br \/>\nOrder accepting reply of taxpayer\/order dropping show cause notice<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n17<br \/>\nOrder of disqualification of GSTP\/cancellation of enrolment of GSTP<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n18<br \/>\nTransfer\/Initiation of recovery\/ Special mode of recovery (all kinds o<\/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=1269\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>evisionary order<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 \/>\n26<br \/>\nIssue related to provisional assessment<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n27<br \/>\nFraud or wilful suppression of fact leading to nonpayment\/short payment of tax determined&nbsp;u\/s 74<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n28<br \/>\nExcess ITC availed\/utilized determined u\/s 74<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n29<br \/>\nIssues related to seizure\/confiscation of goods\/books\/property or release of such goods\/books\/property<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n30<br \/>\nOrder relating to rectification\/withdrawal of an earlier order<br \/>\nMention section and rule specified in Appellate\/ Revisionary order<br \/>\n&nbsp;<br \/>\n31<br \/>\nOrder creating\/modifying\/withdrawing demand under earlier law<br \/>\nMention section <\/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=1269\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>bunal under sub section (3) of Section 112<br \/>\n1. Name and Designation of the appellant &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Name:<br \/>\n Designation<br \/>\n Jurisdiction<br \/>\n State \/ Center &#8211;<br \/>\n Name of the State:<br \/>\n2. GSTIN\/ Temporary ID \/UIN-<br \/>\n3. Appellate Order no. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Date-<br \/>\n4. Designation and Address of the Appellate Authority passing the order appealed against-<br \/>\n5. Date of communication of the order appealed against-<br \/>\n6. Details of the case under dispute:<br \/>\n(i) Brief issue of the case under dispute-<br \/>\n(ii) Description and classification of goods\/ services in dispute-<br \/>\n(iii) Period of dispute-<br \/>\n(iv) Amount under dispute:<br \/>\nDescription<br \/>\nCentral tax<br \/>\nState\/ UT tax<br \/>\nIntegrated tax<br \/>\nCess<br \/>\na) Tax\/ Cess<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&#038;n<\/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=1269\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Application to the Appellate Tribunal under sub section (3) of Section 112GST APL &#8211; 07GST1[FORM GST APL-07 [See rule 111] (Application to the Appellate Tribunal under sub section (3) of Section 112) 1. Name and designation of the appellant\/Office of Appellant: (a). Name (b). Designation (c). Jurisdiction (d). State\/Centre 2. GSTIN\/Temporary ID\/UIN (of the respondent) &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6550\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Application to the Appellate Tribunal under sub section (3) 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-6550","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6550","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=6550"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6550\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}