Rule113. Order of Appellate Authority or Appellate
Tribunal.-
(1) The Appellate Authority shall, along with its
order under sub-section (11) of section 107, issue a summary of the order in
FORM GST APL-04 clearly indicating the final amount of demand confirmed.
(2) The jurisdictional officer shall issue a
statement in FORM GST APL-04 clearly indicating the final amount of demand
confirmed by the Appellate Tribunal.
