Rule 108 - Appeal to the Appellate Authority.

108. (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, 2[electronically], and a provisional acknowledgement shall be issued to the appellant immediately. 3[Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only i

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3 Notifications/Circulars on Rule 108

37 case laws on Rule 108