Rule 108. Appeal to the Appellate Authority.-
(1) An appeal to the Appellate Authority under sub-section
(1) of section 107 shall be filed in FORM GST APL-01, along with the relevant
documents, either electronically or otherwise as may be notified by the
Commissioner, and a provisional acknowledgement shall be issued to the
appellant immediately.
(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 26.
(3) 1[ Where the decision or order appealed against
is uploaded on the common portal, a final acknowledgment, indicating appeal
number, shall be issued in FORM GST APL-02 by the Appellate Authority or an
officer authorised by him in this behalf and the date of issue of the
provisional acknowledgment shall be considered as the date of filing of appeal:
Provided that where the decision or order appealed
against is not uploaded on the common portal, the appellant shall submit a
self-certified copy of the said decision or order within a period of seven days
from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating
appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or
an officer authorised by him in this behalf, and the date of issue of the
provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where the said self-certified
copy of the decision or order is not submitted within a period of seven days
from the date of filing of FORM GST APL-01, the date of submission of such copy
shall be considered as the date of filing of appeal.]
Explanation. -For the provisions of this rule, the
appeal shall be treated as filed only when the final acknowledgement,
indicating the appeal number, is issued.
