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.