Rule 35. Filing of Form of cross-objections, applications or replies to appeals or applications

Chapter III · Institution of appeals — Procedure

35.1 The rule

Every Form of cross-objections filed as prescribed under CGST or SGST or UTGST Rules 2017, and every application made, under the provisions of the Act, shall be registered and numbered, and the provisions of these rules, relating to appeals shall, so far as may be, apply to such form or application.

35.2 What it does

Rule 35 is a channelling provision. It takes two things that are not appeals — a memorandum of cross-objections, and any application made under the Act — puts them on the register with a number of their own, and then applies the whole of the appeal machinery in Chapter III to them so far as it will go.