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Forms - Appeal

FORM GST APL-06

Cross-objections before the Appellate Tribunal

¹[FORM GST APL-06

[See rule 110(2)]

Cross-objections before the Appellate Tribunal under sub-section (5) of section 112

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

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					]₁

Notes:

1-a. Substituted (w.e.f. 22-09-2025) vide Notification No. 13/2025–Central Tax dated 17-09-2025 for

"FORM GST APL – 06

[See rule 110(2)]

Cross-objections before the Appellate Tribunal under

sub-section (5) of section 112

Sr. No.

Particulars

Appeal No. - Date of filing -

GSTIN/ Temporary ID/UIN-

Name of the appellant-

Permanent address of the appellant-

Address for communication-

Order no.

Date-

Designation and Address of the officer passing the order appealed against-

Date of communication of the order appealed against-

Name of the representative-

10.

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

Central tax

State/UT tax

Integrated tax

Cess

a) Tax

b) Interest

c) Penalty

d) Fees

e) Other charges (specify)

(v)

Market value of seized goods-

State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed(Jurisdiction details)-

Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the case may be-

Whether the decision or order appealed against involves any question relating to place of supply - Yes No

In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax

(i) Name of the Adjudicating Authority-

(ii) Order Number and date of Order-

(iii) GSTIN/UIN/Temporary ID-

(iv) Amount involved:

Head	Tax	Interest	Penalty	Refund	Total
Integrated tax
Central tax
State/UT tax
Cess

Details of payment

Head	Tax	Interest	Penalty	Refund	Total
Central tax
State/UT tax
Integrated tax
Cess
Total

In case of cross-objections filed by the Commissioner State/UT tax/Central tax:

(i)	Amount of tax demand dropped or reduced for the period of dispute
(ii)	Amount of interest demand dropped or reduced for the period of dispute
(iii)	Amount of refund sanctioned or allowed for the period of dispute
(iv)	Whether no or lesser amount imposed as penalty
	TOTAL

Reliefs claimed in memorandum of cross -objections.

Grounds of Cross objection

Verification

I, ________________ the respondent, do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the _________day of _______________20...________________

Place:

Date: Signature:

Name of the Applicant/ Officer:

Designation/ Status of Applicant/ officer:"

Rules

Rule 110 - Appeal to the Appellate Tribunal.

Notifications

Notification No. 13/2025 - 17-09-2025 -
Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025

Forms - Appeal

FORM GST APL-06

Cross-objections before the Appellate Tribunal

Rules

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