Rule - 113, Order of Appellate Authority or Appellate Tribunal (CGST Rules, 2017)
Rule - 113, Order of Appellate Authority or Appellate Tribunal (CGST Rules, 2017)
Order of Appellate Authority or Appellate Tribunal.-
(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.
(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.
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