TaxTMI 
TaxTMI 
Instructions issued by Kerala SGST Department - Regarding filing appeal against the orders of AIT&ST/KVAT Appellate Tribunal-scrutiny and submission of remarks by the jurisdictional officers and supervisory officers.
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...., Tax Towers, Thiruvananthapuram-PIN 695002 Phone :- 0471-2785271 Email :- [email protected] File No :- SGST/689/2025/Legal6 Date: 13-06-2025 Circular No : 16/2025-Kerala SGST Subject :- Scope for filing appeal against the orders of AIT&ST/KVAT Appellate Tribunal - scrutiny and submission of remarks by the jurisdictional officers and supervisory officers -instructio....
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....evision, matter is to be examined for erroneous decision or question of law and the remarks are to be filed giving emphasis to these facts to protect revenue interests. 3. To achieve this objective, remarks on the scope of filing an appeal against Tribunal orders, prepared by assessing officers of the Taxpayer Services Vertical and Intelligence Vertical require a second-level verification befor....
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....with due diligence to verify erroneous decision or question of law. This scrutiny should include a thorough examination of the relevant statutory provisions and procedures, along with a reasoned assessment of the factual and legal grounds involved. In required cases, the legal opinion from the Law Officer/Additional Law Officer who appeard for the Department before the Tribunal shall also be obtai....
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.... (Law) must include: • A concise summary of the appellate order • A clear evaluation of the legal position with specific emphasis on erroneous decision or failure to decide question of law as the case may be • A reasoned opinion on whether an appeal is warranted 6. If the proposal for revision is approved and the case is taken up before the Hon'ble Cou....