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    <title>Instructions issued by Kerala SGST Department - Regarding filing appeal against the orders of AIT&amp;ST/KVAT Appellate Tribunal-scrutiny and submission of remarks by the jurisdictional officers and supervisory officers.</title>
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    <description>Assessing and intelligence officers must scrutinize appellate Tribunal orders prejudicial to revenue for erroneous decisions or failure to decide a question of law, prepare fact based, reasoned remarks supported by statutory analysis and legal opinion where necessary, and submit those remarks for second level verification to the District Joint Commissioner or Joint Commissioner (Intelligence &amp; Enforcement) before transmission to the Joint Commissioner (Law); Joint Commissioners must ensure sufficiency of remarks and, if revision is approved, monitor filing and progress before the High Court.</description>
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      <title>Instructions issued by Kerala SGST Department - Regarding filing appeal against the orders of AIT&amp;ST/KVAT Appellate Tribunal-scrutiny and submission of remarks by the jurisdictional officers and supervisory officers.</title>
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      <description>Assessing and intelligence officers must scrutinize appellate Tribunal orders prejudicial to revenue for erroneous decisions or failure to decide a question of law, prepare fact based, reasoned remarks supported by statutory analysis and legal opinion where necessary, and submit those remarks for second level verification to the District Joint Commissioner or Joint Commissioner (Intelligence &amp; Enforcement) before transmission to the Joint Commissioner (Law); Joint Commissioners must ensure sufficiency of remarks and, if revision is approved, monitor filing and progress before the High Court.</description>
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