GST Appeal in case tax payer did not reply to show cause

Certainly! When filing an appeal under the Goods and Services Tax (GST) regime, it’s crucial to prepare a well-structured Statement of Facts and Grounds of Appeal. These documents play a significant role in presenting your case before the appellate authority. Let’s break down the process:

Statement of Facts:
The Statement of Facts should be comprehensive and complete. It serves as an opportunity to bring additional facts on record that may not have been presented before the Assessing Officer during the initial proceedings.
Here’s how you can draft an effective Statement of Facts:
Be Detailed: Include all relevant details about the case, such as the nature of the transaction, tax periods involved, and any communication with the tax authorities.
Correct Mistakes: Specifically mention and challenge any factual errors or incorrect observations made by the Assessing Officer. For instance, if the officer wrongly stated that certain details were not submitted, correct the record.
Rebut Incorrect Claims: If the Assessing Officer made any incorrect assumptions or allegations, address them directly.
Rule 45(2): According to Rule 45(2) of the Income Tax Rules, 1962, the form of appeal should accompany the Statement of Facts, Grounds of Appeal, and the form of verification1.
Grounds of Appeal:
The Grounds of Appeal represent the issues in dispute between the taxpayer and the revenue authorities. These are critical for building your case.
When drafting the Grounds of Appeal:
Be Specific: Clearly state the grounds on which you are challenging the demand order. For example:
“The Assessing Officer erred in [specific action] without appreciating [specific argument].”
Highlight Legal Points: If there are legal provisions or precedents supporting your case, mention them.
Avoid General Statements: Be precise and avoid vague or generic statements.
Refer to Statement of Facts: Use the Statement of Facts to demonstrate that certain points were raised before the lower authorities.
Form GST APL-01: In GST appeals, use Form GST APL-01 along with the Grounds of Appeal and Statement of Facts

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in fact, we give entire bunch of appeal for submission.

Missing the SCN response does not close the door. You can still file an appeal.

If the demand order has already been passed:

Your primary remedy is Form GST APL-01 before the GST Appellate Authority.

Key Facts:

• File within 3 months from the date the order was served (not the date it was passed).
• Pre-deposit 10% of the disputed tax amount (CGST + SGST portion) before the appeal is admitted.
• You can present your full case before the Appellate Authority. Missing the SCN stage does not prevent you from raising substantive defences during the appeal.

What to Include in the Appeal:

• Grounds of appeal explaining why the demand is incorrect on merits.
• If the notice was received late or the response time was insufficient, raise this as a procedural ground (violation of natural justice).
• Supporting documents that would have been submitted at the SCN stage.

Parallel Option:

Section 161 rectification may be available if the order contains a factual error. However, its scope is limited. Form GST APL-01 remains the primary remedy.

Do not wait. The 3-month period from the date of service of the order is important. Delayed appeals may require condonation of delay and approval from the competent authority.