FORM GST APL-06
Cross-objections before the Appellate Tribunal under sub-section (5) of section 112
Sr. |
Particulars |
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1 |
Appeal No. – Date of filing – |
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2 |
Present Cross-objection being filed by:
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3 |
Order no. – (Order of the Appellate/Revisional authority) - Date- |
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4 |
Designation alongwith jurisdiction of the officer passing the order appealed against – Designation: Jurisdiction: Order Passed by: |
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5 |
Date of communication of the order appealed against – |
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6 |
Name of the authorized representative, where available – |
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e-mail id of said representative – |
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Contact number of said representative |
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7 |
Details of the case under dispute – |
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(i) |
Period of dispute - |
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(ii) |
Amount under dispute |
Central tax |
State/UT tax |
Integrated tax |
Cess |
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(a) Tax |
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(b) Interest |
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(c) Penalty |
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(d) Fees |
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(e) Other charges (specify) |
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(iii) |
Market value of seized goods, where one of the issues involved is seizure/confiscation of goods - |
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8 |
Summary of Issues involved and summary of reply thereto – Annexure A |
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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 - |
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10 |
Demand Table |
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Category |
Tax |
As per order of adjudicating authority |
As determined by Appellate/Revisional authority |
As per the person filing this cross objection |
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Tax |
Central Tax |
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State/UT Tax |
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Integrated Tax |
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Cess |
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Total |
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Interest |
Central Tax |
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State/UT Tax |
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Integrated Tax |
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Cess |
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Total |
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Penalty |
Central Tax |
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State/UT Tax |
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Integrated Tax |
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Cess |
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Total |
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Penalty |
Central Tax |
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State/UT Tax |
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Integrated Tax |
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Cess |
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Total |
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Fees |
Central Tax |
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State/UT Tax |
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Integrated Tax |
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Cess |
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Total |
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Others |
Central Tax |
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State/UT Tax |
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Integrated Tax |
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Cess |
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Total |
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Refund |
Central Tax |
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State/UT Tax |
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Integrated Tax |
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Cess |
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Total |
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11 |
Reliefs claimed in memorandum of cross-objections. |
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12 |
Summary of reply (Annexure B) |
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13 |
Grounds of Cross-objection |
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14 |
Para-wise reply (upload separately) |
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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 : <Signature> |
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 |
1 | Registration | |||||
2 |
Revocation of cancellation 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 |