1[Rule
110. Appeal to the Appellate Tribunal.-
8[****]
(2) A memorandum of cross-objections to the Appellate Tribunal under
sub-section (5) of section 112, if any, shall be filed electronically in
FORM GST APL-06:
Provided
that the memorandum of cross-objections
may be filed manually in FORM GST
APL-06, only if the Registrar allows
the same by issuing a special
or general order to that effect, subject
to such conditions and restrictions as specified in the said order.
(3) The appeal and the memorandum of cross objections shall be signed in
the manner specified in rule 26.
(4) Where the order appealed against
is uploaded on the common portal,
a final acknowledgement, indicating appeal number, shall be
issued 10[in Part B of FORM GST APL-02A] on removal of
defects, if any, and the date of issue of
the provisional acknowledgement shall be
considered as the date of filing
of appeal under sub-rule (1):
Provided
that where the order appealed against
is not uploaded on the common
portal, the appellant shall submit or upload, as the case may be,
a self-certified copy of the said order within a period of
seven days from the date of
filing of FORM GST APL-05 and
a final acknowledgement, indicating appeal number,
shall be issued 10[in Part B of FORM GST APL-02A] on removal
of defects, if any, 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 order is
submitted or uploaded after a period
of seven days from the date of
filing of FORM GST APL-05, a
final acknowledgement, indicating appeal number, shall be issued 10[in
Part B of FORM GST APL-02A] on removal of defects, if any, and the
date of submission or uploading of
such self-certified copy shall be
considered as the date of filing of
appeal.
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 and a
minimum of five thousand rupees:
Provided that
the fees for filing of an appeal in respect of an order not involving
any demand of tax, interest, fine, fee or penalty shall be 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.]
1. Substituted vide Notification
No. 12/2024-CT dated
10.07.2024. for "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."
7. Inserted (w.e.f. 22.09.2025) by
Notification No. 13/2025 - CT dated 17.09.2025.
8. Omitted (w.e.f. 22.09.2025) "Provided that an appeal to the Appellate Tribunal may be filed manually in FORM GST APL-05, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately." by Notification No. 13/2025 - CT dated 17.09.2025.
9. Omitted (w.e.f. 22.09.2025) "Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order." by Notification No. 13/2025 - CT dated 17.09.2025.
10. Substituted (w.e.f. 22.09.2025) by Notification No. 13/2025 - CT dated 17.09.2025.