FORM GST APL-06

[See rule 110(2)]

Cross-objections before the Appellate Tribunal under sub-section (5) of section 112

Sr.
No.

Particulars

1

Appeal No. –                                                              Date of filing –

2

Present Cross-objection being filed by:

  • GSTIN/Temporary ID/UIN/CRN/ARN –

  • Name –

  • e-mail id –

  • Contact number –

  • Address for communication –

  • Designation of officer –

  • Office details –

  • e-mail id –

  • Contact number -

3

Order no. – (Order of the Appellate/Revisional authority) -                                                       Date-

4

Designation alongwith jurisdiction of the officer passing the order appealed against –

Designation:

Jurisdiction: Order Passed by:

5

Date of communication of the order appealed against –

6

Name of the authorized representative, where available –

e-mail id of said representative –

 

Contact number of said representative

7

Details of the case under dispute –

(i)

Period of dispute -

(ii)

Amount under dispute

Central tax

State/UT tax

Integrated tax

Cess

(a) Tax

       

(b) Interest

       

(c) Penalty

       

(d) Fees

       

(e) Other charges (specify)

       

(iii)

Market value of seized goods, where one of the issues involved is seizure/confiscation of goods -

8

Summary of Issues involved and summary of reply thereto – Annexure A

9

Date  of  receipt  of  notice  of  appeal  or  application  filed  with  the  Appellate Tribunal by the taxpayer or the Commissioner of State/Central tax/UT tax, as the case may be - OR Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the person filing the present cross-objection -

10

Demand Table

Category

Tax

As per order of adjudicating authority

As determined by Appellate/Revisional authority

As per the person filing this cross objection

Tax

Central Tax

     

State/UT Tax

     

Integrated Tax

     

Cess

     

Total

     

Interest

Central Tax

     

State/UT Tax

     

Integrated Tax

     

Cess

     

Total

     

Penalty

Central Tax

     

State/UT Tax

     

Integrated Tax

     

Cess

     

Total

     

Penalty

Central Tax

     

State/UT Tax

     

Integrated Tax

     

Cess

     

Total

     

Fees

Central Tax

     

State/UT Tax

     

Integrated Tax

     

Cess

     

Total

     
 

Others

Central Tax

     

State/UT Tax

     

Integrated Tax

     

Cess

     

Total

     

Refund

Central Tax

     

State/UT Tax

     

Integrated Tax

     

Cess

     

Total

     
           

11

Reliefs claimed in memorandum of cross-objections.

12

Summary of reply (Annexure B)

13

Grounds of Cross-objection

14

Para-wise reply (upload separately)

 

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.

Verified today, the ______________________________ day of _____month ______________________________ 20...___________

Place :
Date :

<Signature>
Name  of  the  person  filing  this  cross- objection ::
Designation/Status   of   Applicant/officer
:”

Annexure A

Summary of Issues involved and summary of reply thereto

S. No 

Category of case under dispute or Issues involved  Tab  Tab Amount involved (where quantifiable)  Summary of Reply 
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 B

Summary of Reply

(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 

Reply to ground/issue raised in Appeal before GSTAT 

Registration           

Revocation of cancellation of registration           
Denial/blocking of ITC           
Short or non-payment of tax           
Erroneous refund           
Levy of Penalty           

Levy of interest or late fee or fine           

Classification dispute (mention HSN in corresponding columns of this row)           
Any other