Chapter – Appeals and Revision
6. Order of Appellate Authority or Appellate Tribunal
(1) The Appellate Authority shall, along with its order under sub -section (11) of section 107 of the Act, issue a summary of the order in FORM GST APL - 04 clearly indicating the final amount of demand confirmed.
(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. |