Let us look at chapter 13 of CGST rules - Appeals and Revision. This text is taken from http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-01july2017%20.pdf
Appeal to the Appellate Authority
(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 elevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26.
submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:
submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
as filed only when the final acknowledgement, indicating the appeal number, is issued.
Application to the Appellate Authority
by the Commissioner.
submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
Appeal to the Appellate Tribunal
the common portal and a provisional acknowledgement shall be issued to the appellant immediately.
sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06.
the manner specified in rule 26.
fees, as specified in sub-rule (5), shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued
thereafter in FORM GST APL-02 by the Registrar:
submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is
date of the submission of such copy.
filed only when the final acknowledgement indicating the appeal number is issued.
thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject
to a maximum of twenty five thousand rupees.
Tribunal for rectification of errors referred to in sub-section (10) of section 112.
Application to the Appellate Tribunal
submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar.
Production of Additional Evidence Before the Appellate Authority or the Appellate Tribunal
circumstances, namely:-
the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
Authority or the Appellate Tribunal records in writing the reasons for its admission.
produced by the appellant under sub-rule (1).
Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal.
Order of Appellate Authority or Appellate Tribunal
(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.
clearly indicating the final amount of demand confirmed by the Appellate Tribunal.
Appeal to the High Court
(1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.
a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.