How to Draft an Appeal under GST?

Drafting an appeal under the Goods and Services Tax (GST) involves a structured process to ensure that all the relevant information and legal arguments are included. Here's a step-by-step guide on how to draft an appeal under GST:

• STEP-1: Download a Copy of APL-01 from GST Portal.
• STEP-2: Fill the highlighted Details accurately.

Form GST APL-01

APPEAL TO APPELLATE AUTHORITY

BEFORE THE LD. ADDITIONAL COMMISSIONER (APPEALS), DEPARTMENT OF TRADE & TAXES, GOVERNMENT OF NCT OF DELHI

STEP-3: Now you have to draft 3 Annexures as mentioned in 11, 12, 13 above.

STEP-4: First we will draft ANNEXURE-I.

ANNEXURE-I

STATEMENT OF FACTS

1) M/s XXXXXXXXXXX, (hereinafter referred to as the Appellant) is filing the present appeal against the Order for Cancellation of Registration issued vide Ref No. XXXXXXXXX dated XXXXXX, copy of the Order is enclosed as Annexure-A.

2) Vide the above Order-in-Original issued vide Ref No XXXXXXXXXX dated XXXXXX, the Learned Taxation Officer cum Proper Officer of State Tax, has observed that: -

In response to the aforesaid notice, served through an online portal that neither the taxpayer nor his representative appeared before the undersigned and failed to submit any reply/document in response to the show-cause notice. Hence the undersigned has no other option but to decide the case ex-Parte on merits. Therefore, keeping in view facts of the case and relevant record placed on file, the proposed tax, interest and penalty is hereby confirmed and the taxpayer is directed to pay the mentioned amount within thirty days of the receipt of this order, failing which action will be taken as per law.

3) The Appellant is registered as Normal tax Payer under section 22 of the CGST Act 2017 having GSTIN XXXXXXXXXX and are engaged in the activities of XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX.

STEP-5: Draft show cause notice issued and allegations imposed therein.

SHOW CAUSE NOTICE AND ALLEGATIONS IMPOSED THEREIN

4) The appellant has been served a Show Cause Notice in Form GST REG-17 vide Reference No. XXXXXXXXXX dated XXXXXX was issued by the Adjudicating Authority, proposing to Cancel the GST registration of the Appellant citing reason as thus:

The appellant has not filed returns for a continuous period of six months.

You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on XXXXXX at 15:30

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of available records and on merits.

Please note that your registration stands suspended with effect from XXXXXXXX.

Copy of SCN dated XXXXXXX is enclosed as Annexure - B.

5) In pursuance of the said notice, an ex-parte order was passed cancelling the registration vide Reference No. XXXXXXXX dated XXXXXXXXX was issued by the Adjudicating Authority, citing reason as follows:

No reply to notice to show cause has been submitted against the aforesaid notice;

Copy of the Order dated XXXXXXXXXXX is enclosed as Annexure - A.

STEP-6: Now we will draft ANNEXURE-II.

ANNEXURE-B

GROUNDS OF APPEAL

• It is main part of every appeal
• Ground of appeal must be fact based
• Never give opinion or decision in grounds because opinion or decision is job of judge not yours

Examples

• Legal Objection
• Show cause notice is Invalid without DIN; or
• Not received any Notice; or
• Opportunity not given; or
• unable to file the application for Revocation of Cancellation of GST Registration even the Limitation period for the application was extended by Hon'ble Supreme Court. Vide Circular No. P/35/2021-ADC (RC AND M)-CCT-CTD, dated 07/04/2021.
• Issues in GST Helpline
• Hardship of payments
• Health issues

STEP-7: ANNEXURE-III

ANNEXURE - III

PRAYER

16) In the view of foregoing, it is respectfully prayed that appeal may please be allowed and Hon'ble Appellate Authority is also prayed to: -

1. to set aside the 'order' of Cancellation of GST Registration and allow the appeal in full;
2. to provide opportunity of the cross examination of the person referred in the above paragraphs enabling the appellant to file their defence submissions at the time of personal hearing;
3. to provide the copies of relied upon documents and to return the non-relied upon documents enabling appellant to file their defence submissions at the time of personal hearing;
4. to grant opportunity of personal hearing before the matter is decided.

Place - DELHI Signature of Authorized Signatory
Date - xxxxxxx