Schools taught us English Language through Essay writing. Grammar is crucial in writing, but the style of sharing thoughts is individual choice.
*No style is better or worse; it is just unique to you.*
I would *appeal you all to join me on LinkedIn* at:
https://www.linkedin.com/in/abhishekrajaram/
With this in mind, let's start drafting:
*1. Introduction:*
An appeal under Section 107 is allowed to any person aggrieved by the order, decision, or judgment.
Therefore, the introduction of the appeal should provide details about such order and also explain that why the person is aggrieved with such order.
*2. Right to Appeal:*
There is no inherent right to appeal. But the right to appeal flows from the provisions of the law.
Unless the law provides the right to appeal, the appeal cannot be filed.
Understanding S.107 and the relevant Rule is a must.
*3. Adherence to Timelines:*
File First *Appeal U/s 107 within 3 months + 1 month condonation.* Always follow the timelines.
First Appellate Authority can't condone delay as Limitations Act benefits don't apply in GST Laws.
_Appealing late doesn't benefit litigants._
.
*4. Where to File Appeal and the Form?*
Before appealing, determine where to file and which form to use by studying the order you're appealing against.
Form GST APL-01 is the prescribed form for first appeal.
*5. Pre-Deposit:*
10% disputed tax before appeal. Full accepted tax deposit required. No deposit for interest and penalty except U/s 129 (25%).
*6. Drafting Statement of Facts and Grounds of Appeal:*
The grounds should be meticulously crafted, focusing on presenting a clear narrative supported by evidence rather than engaging in argumentative discourse.
*7. Signature on the Appeal:*
Appeal must be signed by authorized person, not Counsel.
For Corporates, enclose Board Resolution authorizing person to file appeal.
*8. Respondent:*
Practically it is your duty to submit copy of appeal to the Respondent in First Appeal. Respondent is usually the Ward Officer (i.e. Proper Officer) who has passed the Original Order against whom you have filed the Appeal.
*9. Application of Stay: Not needed*
In GST Laws, once the appeal is accepted, there is a concept of automatic stay and therefore, there is no need to file a separate application for stay.
*10. Paper Book:*
The Paper Book is most important document. It should be exhaustive to cover the issue in dispute but concise to retain the interest. Proper Index and page numbering is always recommended. A brief description of evidence filed is also recommended.
*11. Drafting: An Art or Science?*
Crafting responses to Show Cause Notices and Appeals is an intricate dance between artistic flair and scientific precision.
The art lies in the ability to weave a compelling narrative that resonates with readers, conveying complex legal arguments in a clear and persuasive manner.
Science involves analyzing laws, regulations, precedents, and facts to craft a strong legal argument. Drafting demands creativity and analytical rigor for compelling advocacy.
I hope you will find this article useful.
Best Regards,
Abhishek Raja Ram
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