Gst Appeal application (apl – 01)

Gst Appeal application (apl – 01)

Before theGst Appeal application (apl – 01)

Appellate Authority [Name of Appellate Authority Office]

Appeal No: [To be filled by the Authority]

Date of Filing: [Date]

1. Appellant Details:

• GSTIN/Temporary ID/UIN: [Appellant’s GSTIN]
• Legal Name of the Appellant: [Appellant’s Legal Name as per GST Registration]
• Trade Name, if any: [Appellant’s Trade Name]
• Address: [Complete Address of the Appellant]
• Contact Details:
  • Phone No.: [Phone Number]
  • Email ID: [Email Address]

2. Details of the Order Appealed Against:

• Order No.: [Order Number issued by the Lower Authority]
• Order Date: [Date of the Order]
• Designation and Address of the Officer Passing the Order: [Name and Designation of the Officer, along with the office address]
• Brief Description of the Order: [Summarize the key points of the order, including the disputed amount, nature of the dispute (e.g., demand of tax, penalty, refund rejection), and the relevant tax period]

3. Grounds of Appeal:

(This is the most crucial section of the application. Clearly and concisely state the reasons why the appellant believes the order is incorrect or unjustified. Each ground should be stated separately with supporting facts, legal provisions, and evidence. Avoid vague statements and provide specific details. Examples of grounds of appeal are provided below; adapt them to your specific case.)

Ground 1: Incorrect Application of Law/Notification:

• The impugned order has incorrectly interpreted/applied [mention the specific section of the GST Act, Rules, or Notification].
• [Explain the correct interpretation/application with reference to relevant legal provisions, circulars, or case laws. Provide specific examples and citations.]
• For instance, the order has levied tax on a transaction that is exempt under Notification No. [Notification Number] dated [Date].

Ground 2: Violation of Principles of Natural Justice:

• The order was passed without providing the appellant with a reasonable opportunity of being heard/presenting their case.
• [Explain the specific instance of violation, such as denial of personal hearing, insufficient notice period, or non-consideration of submissions made.]
• For example, the appellant was not given sufficient time to respond to the show cause notice, or crucial documents submitted by the appellant were not considered by the adjudicating authority.

Ground 3: Error in Facts/Evidence:

• The order is based on an incorrect understanding/appreciation of the facts of the case/evidence on record.
• [Clearly state the factual error and provide supporting evidence to demonstrate the correct position. Attach relevant documents as annexures.]
• For example, the order has considered certain sales as taxable supplies, whereas they were actually exports supported by valid export documents (attached as Annexure A).

Ground 4: Disproportionality of Penalty:

• The penalty imposed is excessive and disproportionate to the alleged contravention.
• [Explain why the penalty is considered excessive, considering the nature and gravity of the alleged offense, the appellant’s conduct, and relevant case laws.]
• For instance, a minor procedural lapse has resulted in a substantial penalty, which is not justified.

Ground 5: Any other relevant ground:

• [Include any other specific grounds that are relevant to your case. Be specific and provide supporting arguments and evidence.]

(Repeat this format for each ground of appeal. Ensure that each ground is distinct and clearly articulated.)

4. Relief Sought:

(Clearly state the specific relief sought from the Appellate Authority. This should directly relate to the grounds of appeal.)

• The appellant prays that the Appellate Authority may be pleased to:
  • Set aside/quash the impugned order No. [Order Number] dated [Order Date].
  • Withdraw/reduce the demand of tax/penalty/interest as determined in the impugned order.
  • Grant a refund of the wrongly paid tax/penalty/interest.
  • Pass any other order as deemed fit in the facts and circumstances of the case.

5. List of Documents Enclosed:

(List all the documents enclosed with the appeal application. These documents should support the grounds of appeal and include a certified copy of the order appealed against.)

• Certified copy of the order No. [Order Number] dated [Order Date] (Annexure A).
• Copy of GST Registration Certificate (Annexure B).
• Copies of relevant invoices/tax returns/e-way bills (Annexure C).
• Copies of supporting documents for each ground of appeal (Annexure D, E, F, etc.).
• Any other relevant documents.

6. Verification:

I/We, [Name of the authorized person], being the [Designation] of [Name of the appellant], do hereby solemnly affirm and declare that the facts stated above are true and correct to the best of my/our knowledge and belief. Nothing material has been concealed therefrom.

Verified today, the [Date] at [Place].

Signature of the Appellant/Authorized Signatory:

Name: [Name of the Signatory]

Designation: [Designation of the Signatory]

Place: [Place of Signature]

Date: [Date of Signature]

Important Notes:

• This is a general format for a GST appeal application (APL-01). The specific content should be tailored to the facts and circumstances of each case.
• It is highly recommended to consult with a tax professional or legal advisor for assistance in drafting the appeal application and ensuring compliance with the relevant provisions of the GST law.
• Ensure that the appeal is filed within the prescribed time limit.
• All supporting documents should be properly organized, indexed, and attached to the application.
• File the appeal electronically on the GST portal or as otherwise prescribed by the Commissioner.
• Pay the applicable pre-deposit as required under the GST law.

This detailed format with explanations and examples should help you create a comprehensive GST appeal application. Remember to adapt it to your specific situation and seek professional advice when needed.