Rule 110. Appeal to the Appellate Tribunal.-
(1) An appeal to the Appellate Tribunal under
subsection (1) of section 112 shall be filed along with the relevant documents
either electronically or otherwise as may be notified by the Registrar, in FORM
GST APL-05 , on the common portal and a provisional acknowledgement shall be
issued to the appellant immediately.
(2) A memorandum of cross-objections to the
Appellate Tribunal under sub-section (5) of section 112 shall be filed either
electronically or otherwise as may be notified by the Registrar, in FORM GST
APL-06 .
(3) The appeal and the memorandum of cross
objections shall be signed in the manner specified in rule 26.
(4) A certified copy of the decision or order
appealed against along with fees as specified in sub-rule (5) shall be
submitted to the Registrar within seven days of the filing of the appeal under
sub-rule (1) and a final acknowledgement, indicating the appeal number shall be
issued thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the
decision or order is submitted within seven days from the date of filing the
FORM GST APL-05 ,the date of filing of the appeal shall be the date of the
issue of the provisional acknowledgement and where the said copy is submitted
after seven days, the date of filing of the appeal shall be the date of the
submission of such copy.
Explanation. -For the purposes of this rule, the
appeal shall be treated as filed only when the final acknowledgement indicating
the appeal number is issued.
(5) The fees for filing of appeal or restoration of
appeal shall be one thousand rupees for every one lakh rupees of tax or input
tax credit involved or the difference in tax or input tax credit involved or
the amount of fine, fee or penalty determined in the order appealed against, subject
to a maximum of twenty-five thousand rupees.
(6) There shall be no fee for application made
before the Appellate Tribunal for rectification of errors referred to in
sub-section (10) of section 112.
