Answer

GST

Writing grounds of appeal for a GST demand

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  1. Facts

    Grounds of appeal are the specific reasons why the order is wrong in law or facts. Each ground should be short and numbered. They must link to evidence and to points already raised before the officer.

  2. Provisions and law

    • Sec 107(1), CGST Act 2017Any person aggrieved by an order of an adjudicating authority may appeal to the Appellate Authority within three months of communication
    • Sec 75(4), CGST Act 2017An opportunity of hearing must be given where requested or where an adverse decision is contemplated

  3. Analysis

    Typical grounds are wrong facts, ignoring the reply, no hearing given, wrong section, demand beyond time limit, and wrong computation. Example: Ground 1, the order ignores the reply dated 10 June with supplier certificates; Ground 2, no personal hearing was given, violating Sec 75(4); Ground 3, interest is computed on gross liability instead of net cash. Keep a separate prayer asking to set aside the order.

  4. Conclusion

    1. List every error in the order
    2. Group them into legal and factual grounds
    3. Number each ground and keep it brief
    4. Link each ground to an attached document
    5. End with a clear prayer

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