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PRACTICE NOTES FOR DEALING WITH APPEALS BEFORE GST APPELLATE TRIBUNAL (PART-1)
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....RACTICE NOTES FOR DEALING WITH APPEALS BEFORE GST APPELLATE TRIBUNAL (PART-1)<br>By: - Dr. Sanjiv Agarwal <br>Goods and Services Tax - GST<br>Dated:- 18-8-2025<br>Given below 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 ....
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....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....
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.... 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 Appeal This would require preparation, drafting, collation of documents and presentation of appeal. Preparation * Study of impugned order * Re....
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....view 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 a....
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....ppeal * 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 c....
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....hange 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. ....
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....* Authorized Representative should ensure that there is a proper authorization/vakalatnama issued by the party. While filing appeal * Choose appropriate form, form GST APL-05 which is to be filed online. * Ensure compliance of Rules 109 to 113 of CGST Rules, 2017 * Ensure compliance with Procedural Rules as per GSTAT (Procedure) Rules, 2025. * Remember to file appeal complete in all respe....
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....cts within stipulated time of 90 days. * In case of delay, file interlocutory application for COD, if it is within the condonable period. * Ensure to file power of attorney/Vakalatnama for representation before the Tribunal. * Deposit appropriate amount of pre-deposit as per Section 112(8) of CGST Act, 2017. * Choose the correct state bench for filing the appeal. * Appeal to Appellate Tr....
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....ibunal shall be filed online on GSTAT portal. * One appeal has to be filed for each order (not SCN's) * Where the OIA contains more than OIO, equal number of appeals as per number of OIO's. * If the OIO involves more than one person, each such person has to file a separate appeal to the Tribunal. * Rule 18 to 37 of GSTAT (Procedure) Rules, 2025 have to be complied with for the purpose of f....
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....iling of appeal. (To be continued......)<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....