PRACTICAL ASPECTS FOR GST APPEALS / APPLICATIONS BEFORE GST APPELLATE TRIBUNAL (PART 1)

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....RACTICAL ASPECTS FOR GST APPEALS / APPLICATIONS BEFORE GST APPELLATE TRIBUNAL (PART 1)<br>By: - Dr. Sanjiv Agarwal <br>Goods and Services Tax - GST<br>Dated:- 15-10-2025<br>Following 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....

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.... before GST 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 und....

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....er section 161 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 This would require preparation, drafting, collation of documents and presentation of appeal. Preparation * Study of impugned order....

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.... * Review 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 gro....

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....unds of appeal * 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 ....

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.... * In case of change 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 GS....

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....TAT Form-04. * Authorized Representative should ensure that there is a proper authorization / vakalatnama issued by the party. (To be continued....)<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....