TaxTMI 
TaxTMI 
Given below are key points/important action points to be considered and taken into account by the practitioners, authorized representative, tax consultants and tax payers while filing and handling the GST appeals/applications before GST Appellate Tribunal.
General
- Study minutely the adjudication order (OIO) or impugned order
- Prepare notes to ascertain areas of dispute/disagreement and legality of the OIO
- Examine the probability of contesting the appeal by doing SWOT analysis of the order and issues involved.
- Examine whether the OIO is legally valid and whether it calls for rectification of order under section 161 of CGST Act, 2017.
- Consult the tax consultant for probability and preparation for filing the appeal.
- Decide on whether appeal has to be preferred or a writ petition has to be filed.
- Engage tax consultant, if required.
Preparation of the Appeal
This would require preparation, drafting, collation of documents and presentation of appeal.
Preparation
- Study of impugned order
- Review of Provisions and Rules
- Selection of Appropriate From
- Filing Fees, if any
- Payment of pre-deposit
- Compilation of accurate information
- Research on case laws
Drafting of Appeal
- Brief background
- Statement of facts
- Grounds of appeal
- Specific prayer
- Verification/authentication
Presentation
- Appeal form
- Statement of facts
- Statement of grounds of appeal
- Prayer
- Power of attorney
- Supporting evidences and documents/RUD’s
- Complete set to be
- Indexed
- Page numbering
- Authentication
Appointment of Authorized Representative (AR)
- Appellant should produce authorisation on his behalf.
- AR must file vakalatnama/Memorandum of Appearance/Letter of Authorization with information as per Form GSTAT Form -04
- In case of change of AR, written consent of erstwhile AR is necessary
- AR shall not appear before GSTAT for any person whose interest is opposed to that of his former client except with the GSTAT’s permission.
- AR shall wear the professional dress as prescribed in their code of conduct.
- Authorized Representative should file memorandum of appearance as per Rule 72 in prescribed form GSTAT Form-04.
- Authorized Representative should ensure that there is a proper authorization/vakalatnama issued by the party.
While filing appeal
- Choose appropriate form, form GST APL-05 which is to be filed online.
- Ensure compliance of Rules 109 to 113 of CGST Rules, 2017
- Ensure compliance with Procedural Rules as per GSTAT (Procedure) Rules, 2025.
- Remember to file appeal complete in all respects within stipulated time of 90 days.
- In case of delay, file interlocutory application for COD, if it is within the condonable period.
- Ensure to file power of attorney/Vakalatnama for representation before the Tribunal.
- Deposit appropriate amount of pre-deposit as per Section 112(8) of CGST Act, 2017.
- Choose the correct state bench for filing the appeal.
- Appeal to Appellate Tribunal shall be filed online on GSTAT portal.
- One appeal has to be filed for each order (not SCN’s)
- Where the OIA contains more than OIO, equal number of appeals as per number of OIO’s.
- If the OIO involves more than one person, each such person has to file a separate appeal to the Tribunal.
- Rule 18 to 37 of GSTAT (Procedure) Rules, 2025 have to be complied with for the purpose of filing of appeal.
(To be continued……)