PRACTICE NOTES FOR DEALING WITH APPEALS BEFORE GST APPELLATE TRIBUNAL (PART-2)

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.

Filing of Appeal

• Appeal form should contain the following details:
  • the cause title also set out the proceedings or order of the authority against which it is preferred.
  • appeal shall be divided into paragraphs and shall be numbered consecutively.
  • each paragraph shall contain, a separate fact or allegation or point, to the extent possible.
  • full name, parentage, Goods and Services Tax Identification Number, description of each party and address, as applicable, shall also be set out at the beginning of the appeal and need not be repeated in the subsequent proceedings in the same appeal.
  • the names of parties shall be numbered consecutively and a separate line should be allotted to the name and description of each party and these numbers shall not be changed and in case of the death of a party during the pendency of the appeal, his legal heirs or representative, as the case may be, if more than one, shall be shown by sub-numbers.

• Every Form of appeal shall set forth concisely and under distinct heads, the grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper.
• Avoid derogatory pleadings in appeal memorandum
• Draft grounds of appeal after due consideration of all thoughts, facts and consequences to avoid room for additional grounds at later stage.
• Every Form of:

• Appeal,
• memorandum of cross-objections,
• reference applications,
• stay applications, or
• any other miscellaneous applications

shall be typed neatly in double spacing on the A4 size paper and the same shall be duly paged, indexed and tagged firmly with Form of appeal in a separate folder.

• Every Form of appeal or application or cross-objection shall be signed and verified by the appellant or applicant or respondent or the authorised representative, as the case may be.
• The appellant or applicant or respondent or the authorised representative shall certify as true copy the documents produced before the Appellate Tribunal.
• Every appeal/pleading shall be signed and verified by concerned party in prescribed manner.
• At the foot of every appeal/pleading, along with relevant documents and relied upon documents, name and signature of authorized representative shall appear.

• All appeals have to be filed in English language and any documents which is in other language should be translated into English language.
• After scrutiny if any defects are notified, same should be rectified within seven working days.
• There should be production of authorisation on behalf of appellant and respondent.
• If early hearing is required, interlocutory application should be filed.
• Grounds of appeal shall be prepared with utmost care and consideration as any new ground may pose a challenge to the appellant and shall require GSTAT’s approval.
• It should be ensured that simultaneously a copy of each of the following shall be provided to the respondent as well as concerned Commissioner:

• Appeal
• Relevant documents
• Relied upon documents (RUD’s)

Appeal Memo

• Any adjudication order/order-in-original (OIO) or order-in-appeal (OIA) which is to be appealed against shall be appealed in a properly and legally drafted appeal memo covering inter alia, the following:
  • Appeal form
  • Statements of facts
  • Grounds of appeal
  • Power of attorney/vakalatnama
• The appeal so drafted, to the extent possible, be complete and comprehensive, both on facts and law.
• All significant facts relating to appeal ought to be captured meticulously including new facts, if any which appellant wants to be considered.
• A sequence of important events leading to order being appealed covering important mile - stones with cross reference to paras/pages in appeal memo should be prepared for better handling of appeal.

Arguing and Presentation

• Clarity of thoughts and presence of mind
• Follow Tribunal procedure/rules – Timing, uniform, etiquettes
• Be prepared and do homework –
  • make compilation of cases
  • Executive summary/paper book
• Have a two pager for important points and flow of sequence of arguments
• Be short, to the point and factually correct
• Alternative pleas
• Rejoinder
• Seek time for additional submissions, if needed.
• Be attentive at the time of pronouncement.

Pronouncement of Order

• Service of order
• Read the order completely and make notes
• See if all grounds are covered
• See if order is complete, not vague and addresses the prayer in appeal.
• Verify if rectification of order is required.
• Refund of pre-deposit in case of favourable orders
• Review if further appeal is to be filed or demand is to be conceded and paid.
• In case of remand orders, to be followed up with original authority for re-adjudication/verification as per order.

Preparation for filing of appeals, arguing and pleading before appellate authorities is not a rocket science but an activity of mind and an art to use that mind to the advantage of appellant.