Annexure to FORM GST APL-01

Appeal to Appellate Authority

9. Details of the case under dispute -

(i) Brief issue of the case under dispute – GSTR 3B for the month of September 2022 was not filed
in time due to the health issues of Assessee’s mother and shop was also closed for most of the
days. In the mean time adjudicating authority passed best judgement assessment order based on
the last 5 years turnover. Assessee filed 3B along with interest and late fees duly on 21-03-2023.
Request to kindly quash the order including penalty imposed.
(ii) Description and classification of goods/ services in dispute- NA
(v) Market value of seized goods – NA
10. Whether the appellant wishes to be heard in person – Yes
11. Statement of facts - GSTR 3B for the month of September 2022 was not filed in time due to the
health issues of Assessee’s mother and shop was also closed for most of the days. In the mean
time adjudicating authority passed best judgement assessment order based on the last 5 years
turnover. Assessee filed 3B along with interest and late fees duly on 21-03-2023. Request to
kindly quash the order including penalty imposed.
12. Grounds of appeal - GSTR 3B for the month of September 2022 was not filed in time due to the
health issues of Assessee’s mother and shop was also closed for most of the days. In the mean
time adjudicating authority passed best judgement assessment order based on the last 5 years
turnover. Assessee filed 3B along with interest and late fees duly on 21-03-2023. Request to
kindly quash the order including penalty imposed.
13. Prayer - Request to kindly Quash the order including the penalty imposed.
16. Whether appeal is being filed after the prescribed period – Yes, under Amnesty Scheme provided
by CBIC upto 31.01.2024 w.r.t NN.53/2023

17. If ‘Yes’ in item 16–

(a) Period of delay – 454 Days

(b) Reasons for delay - Health issues of Family Members

(c) Filed under Amnesty Scheme under NN 53/2023.