FORM GST APL-06

[See rule 110(2)]

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

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 orde
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