Whether other party could file cross objections against the appeal preferred by the assessee or by the department

On receipt of notice that an appeal the other party could prefer an cross objection to the appeal even though he has not preferred an appeal. A Memorandum of Cross Objections have to be filed within 45 days from the date of receipt of the notice of appeal in FORM GST APL-06. The Tribunal shall dispose of the cross objections as if it is an appeal

(ICAI FAQ PUBLICATIONS 06-09-2017 Appeals to the Appellate Tribunal: FAQ NO. 44)