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:

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:

<Signature>

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 fac

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 Ac	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 orde
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 orde
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”

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