TaxTMI 
TaxTMI 
TaxTMI 
Following 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
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.
(To be continued….)