1[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,
2[electronically]
or otherwise as may be notified by the Commissioner and a provisional
acknowledgment shall be issued to the appellant immediately.
3[Provided
that an appeal to the Appellate Authority may be filed manually in FORM
GST APL-03, along with the relevant documents, only if-
(i) the Commissioner has so notified, or
(ii) the same cannot be filed electronically due to non-availability of
the decision or order to be appealed against on the common portal,
and in such case, a provisional acknowledgement 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.]