Summary: While filing or handling GST appeals before the GST Appellate Tribunal, taxpayers and practitioners must adopt a structured and legally sound approach. The process begins with a thorough study of the adjudication or impugned order to identify disputed issues and evaluate the feasibility of appeal through a SWOT analysis. The legality of the order and the possibility of rectification under Section 161 of the CGST Act should be examined before deciding whether to file an appeal or a writ petition. Preparation involves reviewing the relevant provisions, compiling accurate data, selecting the appropriate form, paying the required fees and pre-deposit, and researching applicable case laws. The appeal must be carefully drafted, detailing facts, grounds, and specific relief sought, followed by proper verification. During presentation, the appeal should include all supporting documents, indexed and authenticated. Authorized Representatives must file proper authorization or vakalatnama in GSTAT Form-04 and comply with professional conduct and appearance rules.
Following tips or important action points should 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 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 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
- 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 grounds 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
- 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 GSTAT Form-04.
- Authorized Representative should ensure that there is a proper authorization / vakalatnama issued by the party.
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