Forms - Appeal
FORM GST APL-07
Application to the Appellate Tribunal under sub section (3) of Section 112
1[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 byAppellate 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 determine d 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 determine d by Appellate Revisiona 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 appella nt (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 Revisiona 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 Revisiona 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:
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 |
|
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” |
]1 |
1. Substituted (w.e.f. 22-09-2025) vide Notification No. 13/2025–Central Tax dated 17-09-2025 for
"FORM GST APL – 07
[See rule 111(1)]
Application to the Appellate Tribunal under sub section (3) of Section 112
1. Name and Designation of the appellant
Name -
Designation-
Jurisdiction State/Center-
Name of the State-
2. GSTIN/ Temporary ID /UIN-
3. Appellate Order no. Date-
4. Designation and Address of the Appellate Authority passing the order appealed against-
5. Date of communication of the order appealed against-
6. Details of the case under dispute-
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute-
| Description | Central tax | State/ UT tax | Integrated tax | Cess |
| a) Tax/ Cess | ||||
| b) Interest | ||||
| c) Penalty | ||||
| d) Fees | ||||
| e) Other charges |
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
10. Amount demanded, disputed and admitted-
| Particulars of demand, if any | Particulars | Central tax |
State/ UT tax |
Integrated tax | Cess | Total amount | ||
|
(A) Amount of demand created, if any
|
a) Tax/ Cess | < total> |
|
|||||
| b) Interest | < total> | |||||||
| c) Penalty |
< total> |
|||||||
| d) Fees | < total> | |||||||
| < total> | ||||||||
| e) Other charges | < total> | |||||||
| (B)Amount under dispute | a) Tax/ Cess | |||||||
| b) Interest | < total> | |||||||
| c) Penalty | < total> | |||||||
| d) Fees | < total> | |||||||
| e) Other charges | < total> | |||||||
Place ________________
Date ___________ Signature:
Name of the Officer:
Designation:
Jurisdiction:"
