FORM GST APL-07
[See rule
111]
(Application to the Appellate Tribunal under sub section (3) of Section 112)
1. Name and designation of the appellant/Office of Appellant:
(a). Name
(b). Designation
(c). Jurisdiction
(d). State/Centre
2. GSTIN/Temporary ID/UIN (of the respondent) -
3. Name of the respondent
4. Address of the respondent
5. Order appealed against – Number - Date -
6. Complete Designation, along with jurisdiction of the Appellate Authority/Revisional Authority passing the order appealed against –
7. Date of communication of the order appealed against –
8. Details of the case under dispute:
a. Brief issue of the case under dispute
b. Period of dispute –
c. Case Summary (As per Annexure A)
d. Market value of seized goods, where one of the issues involved is seizure/confiscation of goods
9. About Respondent (As per Annexure B)
10. Is place of supply involved in the dispute- Yes/No
11. Statement of facts (As per Annexure C)
12. Grounds of appeal –
13. Prayer –
14. Category of case under dispute or Issues involved – (as per Annexure D )
15. Details of demand:
Particulars |
Central Tax |
State/UT Tax |
Integrated Tax |
Cess |
Total Amount |
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Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) | Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns , where it is in the system or to be manually filled in by appellant) | Amount as per present appellant (c) | Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) | Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns , where it is in the system or to be manually filled in by appellant) | Amount as per present appellant (c) | Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) | Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns , where it is in the system or to be manually filled in by appellant) | Amount as per present appellant (c) | Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) | Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns , where it is in the system or to be manually filled in by appellant) | Amount as per present appellant (c) | Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC-07, where it is in the system OR to be manually filled in by appellant) | Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns , where it is in the system or to be manually filled in by appellant) | Amount as per present appellant (c) | |
(a) Tax | |||||||||||||||
(b) Interest | |||||||||||||||
(c) Penalty | |||||||||||||||
(d) Fees | |||||||||||||||
(e) Other charges |
I hereby declare that I have been duly authorized/directed by the Commissioner in accordance with sub-section (3) of Section 112 of the Act to file this application before the Appellate Tribunal and a true copy of the said direction/authorization is being uploaded herewith
Place:
Date:
<Signature>
Name
of
the
Officer:
Designation:
Jurisdiction:
Annexure A
Case Summary
(indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell)
Sl. 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 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 |
Annexure B
About Respondent
Constitution of Business |
Address |
Nature of Business |
Any other relevant fact |
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|
|
|
GSTN/Temp ID |
Constitution of Business |
Any other constitution business |
Address |
Nature of business |
Any other relevant fact |
|
|
|
|
|
|
Annexure C
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 |
Annexure D
(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” |