Rule 109. Application to the Appellate Authority.-
(1) An application to the Appellate Authority under
sub-section (2) of section 107 shall be filed in FORM GST APL-03, along with
the relevant documents, either electronically or otherwise as may be notified
by the Commissioner and a provisional acknowledgment shall be issued to the
appellant immediately.
(2) 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
under sub-rule (1):
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-03 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-03, the date of submission of such copy
shall be considered as the date of filing of appeal.]
