Order of Appellate Authority or Appellate Tribunal

Rule-113 of 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

(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.