TaxTMI 
TaxTMI 
Dear Seniors .What is advance hearing petition under GST? is there any format for the same! can u share any format for the same!
GST Appeals
03 Dec 2023 
6 Replies 
1871 Views Asked by
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. (AI Summary)
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. (AI Summary)