https://www.taxtmi.com/caselaws?id=791775 An appeal filed in the prescribed Form ST-4 without a statement of facts and grounds of appeal was treated as procedurally deficient because those grounds constitute the substantive pleadings needed for the appellate authority to identify the findings challenged and the basis of challenge. In the absence of such pleadings, the merits could not be meaningfully examined, including the exemption claim. The appellate order was therefore set aside and the matter remanded for fresh adjudication on merits after filing the required statement of facts, grounds of appeal, and supporting evidence. en-us Tue, 12 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791775 An appeal filed in the prescribed Form ST-4 without a statement of facts and grounds of appeal was treated as procedurally deficient because those grounds constitute the substantive pleadings needed for the appellate authority to identify the findings challenged and the basis of challenge. In the absence of such pleadings, the merits could not be meaningfully examined, including the exemption claim. The appellate order was therefore set aside and the matter remanded for fresh adjudication on merits after filing the required statement of facts, grounds of appeal, and supporting evidence. Case-Laws Service Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791775