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 

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 
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         

Annexure B

About Respondent

Constitution of Business 

Address 

Nature of Business 

Any other relevant fact 

 

 

 

 

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”