GST Appeals

[VIGNESH]

Dear Seniors .What is advance hearing petition under GST? is there any format for the same! can u share any format for the same!

[DR.MARIAPPAN GOVINDARAJAN]

In my view there is no separate rule or form under GST laws. Advance petitioner format may be filed as per CPC.

[KASTURI SETHI]

(i) There is no prescribed pro forma for early hearing. There is no such provision in CGST Act and Rules.However, early hearing is one of the requirements of principles of natural justice.

(ii) What is relevant here is that there should be solid grounds for seeking early hearing. Why do you want early hearing ? There are time limits fixed for decision of appeal and adjudication. Why do you want hearing out of turn ?

(iii) If there has been inordinate delay in the decision of the appeal, you can apply for early hearing.

(iv) In the interest of natural justice, early hearing can be sought for. Case laws pertaining to pre-GST era are easily traceable.

[Sadanand Bulbule]

Dear querist

For an early hearing of an appeal petition out of turn basis, it is advised to establish prima facie merits in the grounds of appeal besides the adverse consequences in case of delayed hearing. Then only the Appellate Authority may consider the request in its discretion.

[KASTURI SETHI]

Yes, Sir. Request for early hearing should be incorporated in the grounds of appeals. This is the best method to seek early hearing on merits.

[DR.MARIAPPAN GOVINDARAJAN]

It could not be incorporated in the grounds of appeal

[Sadanand Bulbule]

Dear all

In addition to the grounds of appeal, normally I file a separate memo, highlighting the urgency of an early hearing, incorporating the details of acknowledgement of the appeal petition filed. So it is post filing memo.

AI Summary

Advance hearing under GST requires demonstration of prima facie merit and urgency to secure out of turn consideration. Advance hearing requests in GST proceedings lack a prescribed form or statutory provision and are sought under principles of natural justice. Applicants must establish prima facie merits and adverse consequences from delay; inordinate delay may justify early hearing. Requests are typically made by pleading urgency within the grounds of appeal or by filing a separate memo post filing that details the appeal acknowledgement and the reasons why the appellate authority should exercise its discretion to grant an out of turn hearing.