Form GST APL-05
Appeal to the Goods and Services Tax Appellate Tribunal
1. GSTIN/Temporary ID/UIN
2. Name of the appellant
3. Address of the appellant
4. Respondent(s):
(a)
(b)
(c)
..............
(Specify designation and office of the respondent(s))
5. Details of the authorised representative of the applicant:
(a) Name . Mobile Email .
(b) Name . Mobile Email .
..
6. Order appealed against - APL-04/Rejected APL-02 Number -Date-
7. Is place of supply involved in the dispute Yes/No
8. Designation and Office of the Appellate Authority/Revisional Authority passing the order appealed against -
9. Date of communication of the order appealed against
10. Details of order challenged before Appellate authority/Revisional Authority:
a) Number - Date
b) Order type (As per Annexure A)
c) Period of dispute from (DDMMYYYY) To (DDMMYYY) (Applicable for demand related orders)
11. Details of the authority passing the order specified at Sl. no. 9: (Specify designation and Office of the said authority)
12. Name of the authorized representative
(a) Name . Mobile Email .
(b) Name . Mobile Email .
..
13. Act (CGST/ SGST/ IGST/ Cess)
14. Details of the case under dispute:
a) Brief issue of the case under dispute
b) Category of case under dispute (As per Annexure B)
c) Market value of goods, where goods have been seized
15. Case Summary (As per Annexure C)
16. About Appellant (As per Annexure D)
17. Statement of facts (As per Annexure E)
18. Grounds of appeal
19. Prayer
20. Details of demand created, disputed and admitted.
|
Particulars |
Central Tax | State/UT Tax | Integrated Tax | Cess | Total Amount | ||||||||||
| Amount deter mined by Appellate / Revisional authority, if any (A | Amount admitted (B) | Amount under dispute (C) (A-B) (Auto -populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order | Amount deter mined by Appellate / Revisional authority, if any (A | Amount admitted (B) | Amount under dispute (C) (A-B) (Auto -populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order | Amount deter mined by Appellate / Revisional authority, if any (A | Amount admitted (B) | Amount under dispute (C) (A-B) (Auto -populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order | Amount deter mined by Appel late / Revisional authority, if any (A | Amount admitted (B) | Amount under dispute (C) (A-B) (Auto -populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order | Amount deter mined by Appel late / Revisional authority, if any (A | Amount admitted (B) | Amount under dispute (C) (A-B) (Auto-populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order | |
| (a) Tax | |||||||||||||||
| (b) Interest | |||||||||||||||
| (c) Penalty | |||||||||||||||
| (d) Fees | |||||||||||||||
| (e) Other charges | |||||||||||||||
21. Details of payment of admitted amount and pre-deposit:
(a) Details of amount payable:
|
Particulars |
Central Tax | State/UT Tax | Integrated | Cess | Total Amount | |||||
| (a) Admitted Amount | (b) Pre-deposit (10% of disputed tax) | (a) Admitted Amount | (b) Pre-deposit (10% of disputed tax) | (a) Admitted Amount | (b) Pre-deposit (10% of disputed tax) | (a) Admitted Amount | (b) Pre-deposit (10% of disputed tax) | (a) Admitted Amount | (b) Pre-deposit (10% of disputed tax) | |
| (a) Tax | ||||||||||
| (b) Interest | ||||||||||
| (c) Penalty | ||||||||||
| (d) Fees | ||||||||||
|
(e) Other charges |
||||||||||
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed admitted tax and cess)
|
Sr. No. |
Description |
Tax payable |
Paid through Cash/Credit Ledger |
Debit entry no. |
Amount of tax paid |
|||
| Integrated tax | Central tax | State/UT tax | CESS | |||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 1 | Integrated tax | Cash Ledger | ||||||
| Credit Ledger | ||||||||
| 2 | Central tax | Cash Ledger | ||||||
| Credit Ledger | ||||||||
| 3 | State/UT tax | Cash Ledger | ||||||
| Credit Ledger | ||||||||
| 4 | CESS | Cash Ledger | ||||||
| Credit Ledger | ||||||||
(c) Interest, penalty, late fee and any other amount payable and paid:
|
Sr. No. |
Description |
Amount payable |
Debit entry no. |
Amount paid |
||||||
|
Integrated tax |
Central tax | State/UT tax |
CESS |
Integrated tax | Central tax | State/UT tax |
CESS |
|||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 1 | Interest | |||||||||
| 2 | Penalty | |||||||||
| 3 | Late fee | |||||||||
| 4 | Others (specify) |
Verification
I, < ______________________________ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom. I further declare that no appeal against the impugned order has been preferred by me or my behalf before any Court or Authority or is pending before any Court or Authority.
Verified today, the _____________________________________ day of ______________month______________ 20...__________
< Signature>
Place:
Name of the Applicant
Date: Designation/Status
Annexure A
(Order Type )
| S No | List of Order Type |
| 1 | Demand Order |
| 2 | Refund Order |
| 3 | Registration Order |
| 4 | Enforcement Order |
| 5 | Recovery Order |
| 6 | Other order |
Annexure B
(Category of case under dispute or issues involved )
|
S No |
List of Category of case under dispute |
Tab |
Tab Amount involved (where quantifiable) |
| 1 | Misclassification of any goods or services or both | Mention HSN | |
| 2 | Wrong applicability of a notification issued under the provisions of this Act | Mention notification no. and date | |
| 3 | Incorrect determination of time of supply of goods or services or both | Mention section and rule specified in Appellate/ Revisionary order | |
| 4 | Incorrect determination of value of supply of goods or services or both | Mention section and rule specified in Appellate/ Revisionary order | |
| 5 | Incorrect admissibility of input tax credit of tax paid or deemed to have been paid/credit to credit ledger/denial of ITC/blocking of credit | Mention section and rule specified in Appellate/ Revisionary order | |
| 6 | Incorrect determination of the liability to pay tax on any goods or services or both | Mention section and rule specified in Appellate/ Revisionary order | |
| 7 | Whether applicant is required to be registered or has been granted suo-moto registration | Mention section and rule specified in Appellate/ Revisionary order | |
| 8 | Whether any particular thing done by the applicant results in supply of goods or services or both | Mention section and rule and Schedule specified in Appellate/ Revisionary order | |
| 9 | Rejection/acceptance of application for registration | Mention section and rule specified in Appellate/ Revisionary order | |
| 10 | Rejection/acceptance of application for amendment to registration | Mention section and rule specified in Appellate/ Revisionary order | |
| 11 | Suspension of registration | Mention section and rule specified in Appellate/ Revisionary order | |
| 12 | Order dropping show-cause in relation to registration | Mention section and rule specified in Appellate/ Revisionary order | |
| 13 | Denial of facility to pay tax under composition scheme | Mention section and rule specified in Appellate/ Revisionary order | |
| 14 | Cancellation of registration | Mention section and rule specified in Appellate/ Revisionary order | |
| 15 | Rejection/acceptance of application for revocation of cancellation of registration | Mention section and rule specified in Appellate/ Revisionary order | |
| 16 | Order accepting reply of taxpayer/order dropping show cause notice | Mention section and rule specified in Appellate/ Revisionary order | |
| 17 | Order of disqualification of GSTP/cancellation of enrolment of GSTP | Mention section and rule specified in Appellate/ Revisionary order | |
| 18 | Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee) | Mention section and rule and Form of order specified in Appellate/ Revisionary order | |
| 19 | Tax wrongfully collected/Tax collected not paid to Government. | Mention section and rule specified in Appellate/ Revisionary order | |
| 20 | Order of assessment including that of a non-filer or evading registration or protective assessment | Mention section and rule specified in Appellate/ Revisionary order | |
| 21 | Determination of tax not paid or short paid on outward supply u/s 73 | Mention section and rule specified in Appellate/ Revisionary order | |
| 22 | Excess ITC availed/utilized u/s 73 | Mention section and rule specified in Appellate/ Revisionary order | |
| 23 | Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited | Mention section and rule specified in Appellate/ Revisionary order | |
| 24 | Order rejecting/granting provisional refund | Mention section and rule specified in Appellate/ Revisionary order | |
| 25 | Order denying/reducing/withholding/granting refund | Mention section and rule specified in Appellate/ Revisionary order | |
| 26 | Issue related to provisional assessment | Mention section and rule specified in Appellate/ Revisionary order | |
| 27 | Fraud or wilful suppression of fact leading to non-payment/short payment of tax determined u/s 74 | Mention section and rule specified in Appellate/ Revisionary order | |
| 28 | Excess ITC availed/utilized determined u/s 74 | Mention section and rule specified in Appellate/ Revisionary order | |
| 29 | Issues related to seizure/confiscation of goods/books/property or release of such goods/books/property | Mention section and rule specified in Appellate/ Revisionary order | |
| 30 | Order relating to rectification/withdrawal of an earlier order | Mention section and rule specified in Appellate/ Revisionary order | |
| 31 | Order creating/modifying/withdrawing demand under earlier law | Mention section and rule specified in Appellate/ Revisionary order | |
| 32 | Order permitting payment in instalments | Mention section and rule specified in Appellate/ Revisionary order | |
| 33 | Order relating to provisional attachment of property | Mention section and rule specified in Appellate/ Revisionary order | |
| 34 | Order imposing penalty | Mention section and rule specified in Appellate/ Revisionary order | |
| 35 | Order permitting compounding of any offense or withdrawing such order | Mention section and rule specified in Appellate/ Revisionary order | |
| 36 | Anti profiteering related matter | ||
| 37 | Others- | ||
| 38 | Issues related to Place of supply of goods and/or services |
Annexure C
Case Summary (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell)
|
Sr. No. |
Issue related to |
As per order of adjudicating authority |
As determined by Appellate/Revisional authority |
As per stand of appellant before Tribunal |
As declared/ claimed by present Appellant |
| 1 | Registration | ||||
|
2 |
Revocation of registration | ||||
| 3 | Denial/blocking of ITC | ||||
|
4 |
Short or non-payment of tax | ||||
| 4 | Erroneous refund | ||||
| 5 | Levy of Penalty | ||||
|
6 |
Levy of interest or late fee or fine | ||||
|
7 |
Classification dispute (mention HSN in corresponding columns of this row) | ||||
|
8 |
Any other |
User can add more than one Issue
|
Order Type and Issue Related to mapping |
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| S No | Type of Order Type | Case Summary- Issue related to |
| 1 | Demand Order |
1)
Short
or
nonpayment
of
tax 2) Levy
of penalty 3) Levy of interest or late fee or fine 4) Classification dispute |
| 2 | Refund Order | 1) Erroneous refund |
| 3 | Registration Order |
1)
Registration 2) Revocation of registration |
| 4 | Enforcement Order |
1)
Levy
of penalty 2) Levy of interest or late fee or fine |
| 5 | Recovery Order | 1) Denial/blocking of ITC |
| 6 | Other order | Any other |
Annexure D
About Appellant
|
Constitution/ Identification Number |
Constitution of Business |
Statute under which incorporated |
Date of Commencement of business |
Address |
Nature of Business |
Any other relevant fact |
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Appellant to state in free text form as follows:
Appellant to mention:
(a). his constitution of business (e.g. Company, Partnership, HUF, Trust, etc.)
(b). Statute under which incorporated, if any (e.g. Companies Act, Trust Act, Societies Registration Act, etc.)
(c). date of its constitution
(d). constitution/identification number assigned to it by constituting authority (e.g. Corporate Identification Number in case of a company, etc.)
(e). Address of its Head Office and address of its principal place of business in State
(f). GSTIN/Temp Id and date from which registered under GST
(g). Nature of the business in which he/it is engaged (e.g. manufacturer /wholesaler /retailer / supplier of services, etc.)
(h). Any other relevant fact in view of the appellant
Annexure E
Statement of Facts (Case History)
(indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell, Upload documents if necessary)
| Reference/ acknowledgment no. |
Action By |
Date |
Brief Narration |
|
<Add rows, if required> |