GST Course

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  • STEP-1: Download a Copy of APL-01 from GST Portal.
  • STEP-2: Fill the highlighted Details accurately.
How to Draft an Appeal under GST

Form GST APL-01

APPEAL TO APPELLATE AUTHORITY

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

1.

No. _____________ of 2021

2.

GSTIN/Temporary ID/UIN of the Appellant

xxxxxxxxxxxxxx

3.

Legal Name/ Trade Name, if any

xxxxxxxxxxxxxx

4.

Address

xxxxxxxxxxxxxx

5.

Order No. along with Order Date

xxxxxxxxxxxxxx

6.

Designation and address of the officer passing the decision or order appealed against

xxxxxxxxxxxxxx

7.

Date of communication of the decision or order appealed against to the Appellant

xxxxxxxxxxxxxx

8.

Name of the Authorized Representative

xxxxxxxxxxxxxx

9.

Details of the case under dispute-

i.

Brief issue of the case under dispute-

Cancellation of GST registration by the Adjudicating Authority on the contention that Taxpayer has not filed returns for a continuous period of six months and no reply to notice to show cause has been submitted

ii.

Description and classification of goods/service in dispute

xxxxxxxxxxxxxx

iii.

Period of Dispute

 

iv.

Amount under Dispute -

Description

Central Tax

State/UT Tax

Integrated Tax

Cess

  • Tax/Cess

0

0

0

0

  • Interest

0

0

0

0

  • Penalty

0

0

0

0

  • Fees

0

0

0

0

  • Other Charges

0

0

0

0

v.

Market Value of Seized Goods-

N.A.

10.

Whether the appellant wishes to be heard in person?

Yes

11.

Statement of Facts

As detailed in Annexure - I

12.

Grounds of Appeal

As detailed in Annexure - II

13.

Prayer

As detailed in Annexure - III

14.

Amount of demand created, admitted and disputed

Particulars of demand/ refund

Particulars

Central Tax

State/

UT tax

Integrated

tax

Cess

Total amount

Amount of demand created

(A)

a) Tax/Cess

           

b) Interest

 

c) Penalty

 

d) Fee

 

e) Other Charges

 

Amount of demand admitted

(B)

a) Tax/Cess

           

b) Interest

 

c) Penalty

 

d) Fee

 

e) Other Charges

 

Amount of demand disputed

(C)

a) Tax/Cess

           

b) Interest

 

c) Penalty

 

d) Fee

 

e) Other Charges

 

15.

Details of payment of admitted amount and pre-deposit

(a)

Details of payment required

Particulars

 

Central Tax

State/

UT tax

Integrated

tax

Cess

Total amount

 

(a) Admitted amount

Tax/Cess

           

Interest

 

Penalty

 

Fee

 

Other

Charges

 
 

(b) Pre-deposit (10% of disputed tax/cess but not exceeding Rs. 25 Crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 Crore in respect of cess)

Tax/cess

           

(b)

Details of payment of admitted amount and pre-deposit (pre-deposit 10% of disputed tax/cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 Crore in respect of cess)

Sr.No

Description

Tax Payable

Paid through Cash/Credit Ledger

Debit Entry No.

Amount of Tax Paid

Central Tax

State/UT Tax

Integrated Tax

Cess

1

2

3

4

5

6

7

8

9

1.

Integrated tax

 

Cash Ledger

         

Credit Ledger

         

2.

Central Tax

 

Cash Ledger

         

Credit Ledger

         

3.

State/UT tax

 

Cash Ledger

         

Credit Ledger

4.

CESS

 

Cash Ledger

         

Credit Ledger

         

(c)

Interest, penalty late fee and any other amount payable and paid

Sr. No.

Description

Amount payable

Debit Entry No.

8

9

10

11

Integrated Tax

Central Tax

State / UT Tax

Cess

Integrated Tax

Central Tax

State / UT Tax

Cess

1

2

3

4

5

6

7

8

9

10

11

1

Interest

                 

2

Penalty

                 

3

Late Fee

                 

4

Others

(specify)

                 

16.

Whether appeal is being filed after the prescribed period?

No

17.

If 'Yes' in item 17 -

  1. Period of delay -
  2. Reasons for delay -

NA

18.

Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any

Place of Supply (Name of State/UT)

Demand

Tax

Interest

Penalty

Other

Total

1

2

3

4

5

6

7

 

Admitted amount [in the Table in sub-clause (a) of clause 15 (item (a))

         
             
                                                                           

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

Appeal under GST


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Category GST, Other Articles by - Akash Gupta 



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