Summary: When reviewing a GST order, a systematic approach can help identify whether there are valid grounds for appeal. Start by checking if the Show Cause Notice (SCN) was properly served, with clear evidence of delivery, adequate response time, and specific language. Confirm whether a personal hearing was actually conducted and documented, rather than just mentioned. Examine if your reply was meaningfully considered or dismissed with vague language. It’s also important to verify whether relevant legal provisions were correctly cited, especially in distinguishing between Sections 73 and 74 or interpreting exemptions. Look for selective use or omission of circulars, case laws, and notifications. Be alert to assumptions made without evidence, especially if terms like “it is presumed” are used without justification. Review whether the tax, penalty, and interest calculations are shown clearly, with a logical breakdown across tax heads. Check if your submitted documents—such as invoices or agreements—have been acknowledged, or selectively ignored. Note any unreasonable delay between your reply and the final order, as it could breach principles of natural justice. Finally, assess the overall tone of the order to see if it indicates bias or a pre-decided mindset. This checklist helps identify procedural or substantive issues that could form the basis of a strong appeal.
A practical checklist to spot appeal-worthy issues in minutes.
1. Was the Show Cause Notice (SCN) properly served and acknowledged?
- Look for:
- Evidence of delivery
- Time given to respond
- Language used — vague or specific?
2. Was a personal hearing offered and documented?
- Ask:
- Is there a specific date of hearing mentioned?
- Was the hearing actually conducted or just noted as “given”?
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3. Did the order discuss your reply meaningfully — or ignore it?
- Check:
- Are your points addressed one by one?
- Or are they brushed off with generic language like “Not acceptable”?
4. Is the applicable section/legal provision cited correctly?
- Look for errors in classification
- Is Section 73 vs 74 applied correctly?
- Has the rate/exemption section been misused?
5. Are circulars, case laws, or notifications used (or ignored) selectively?
- Is the officer quoting old or irrelevant case law?
- Have important rulings been completely skipped?
6. Has the officer made assumptions without factual basis?
Red flags:
- “It is presumed that…”
- No explanation for quantification
- Suppression inferred without evidence
7. Is there a working of the tax, penalty, and interest amounts?
Look for:
- Summary tables or calculations
- Separate break-up of tax heads (CGST/SGST/IGST)
- Logic for penalty % used
8. Are documentary evidences from your side ignored or unacknowledged?
- Did you submit invoices, ledgers, agreements?
- Are they mentioned at all?
- Has there been selective reading?
9. Has the order been passed within reasonable time from SCN/reply?
- Undue delay = possible violation of natural justice
- Long gap without reason weakens departmental case
10. Does the tone of the order suggest bias or pre- decided intent?
- Check for prejudicial language
- Is the officer fair in their reasoning?
- Or does it seem like a cut-paste from SCN?
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