Drafting "Grounds of Appeal" for GSTAT - Part 3

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Do you want to learn how to draft "GROUNDS OF APPEAL" ? Part-3: Key points on Appeal before #GSTAT Rule 108/110 details the appeal procedure to the First Appellate Authority /GSTAT using Form GST APL-01/APL-05, which includes the grounds of appeal. Research by: Raja Abhishek

Q1. Is there any prescribed format for drafting "Grounds of Appeal" (GoA)? A1. There is no set format for GoAs. Each GoA must be customized to fit specific requirements, though certain templates or guidelines are typically followed.

Q2. Why is GoA important in an Appeal? A2. GoA outline the legal basis on which the appellant challenges the impugned order. A well-drafted set of Grounds of Appeal can significantly influence the Tribunal’s decision.

Q3. What are the GoA? A3. The GoA are the specific reasons the appellant presents to argue why the lower authority's decision is incorrect or unjust. These grounds must be based on legal principles, procedural errors, or incorrect interpretation of facts and laws.

Q4. What is the purpose of GoA? A4. (i) Challenge the Order: The Grounds of Appeal challenge the correctness of the impugned order. (ii) Legal Arguments: They present legal arguments demonstrating why the order should be set aside or modified.

(iii) Focus: Each ground should focus on a specific error or issue in the order.

Q5. What are the steps to formulate GoA? A5. (i) Each ground should address a single issue. (ii) Use clear and concise language. (iii) Avoid repetition. (iv) Structure the grounds logically. (v) Consider the strength of each ground and prioritize accordingly.

Q6. What should be the Structure of GoA? A6. (i) Introduction: A brief introductory paragraph stating that the appeal is filed on several grounds. (ii) Numbered Grounds: List each ground separately, clearly numbered for easy reference.

(iii) Specific and Clear: Each ground should be specific and clearly articulated. (iv) Supporting Arguments: Provide concise legal arguments and references to laws, rules, and judicial precedents supporting each ground.

Q7. What care should be taken while drafting the GoA? A7. (i) Identify Errors: Carefully review the impugned order to identify errors in fact-finding, law application, procedural lapses, or misinterpretations.

(ii) Legal Basis: Each ground should be based on solid legal principles, relevant statutory provisions, and judicial precedents. (iii) Conciseness and Clarity: Be concise and clear. Avoid verbosity and ensure that each ground is understandable.

(iv) Logical Flow: Arrange grounds in a logical sequence, often starting with the strongest arguments.

Q8. What are the best practices while drafting GoA? A8. (i) Accuracy: Ensure that the facts mentioned in the grounds are accurate and supported by the record. (ii) Avoid Redundancy: Avoid repeating the same arguments under different grounds.

(iii) Consistency: Ensure the grounds are consistent with the Statement of Facts and other parts of the appeal. (iv) Use formal and professional language. (v) Avoid emotional language. (vi) Maintain a clear and logical structure.

Q9. How to Draft Better "GoA"? A9. a) Thorough Legal Research (i) Statutes and Rules: Refer to relevant statutory provisions, rules, and regulations. (ii) Judicial Precedents: Cite relevant judicial precedents that support the appellant’s position.

(iii) Commentaries: Use legal commentaries and expert opinions to strengthen the arguments. (iv) Carefully examine the order to identify errors of law, fact, or procedure.

(b) Focus on Key Issues (i) Principal Grounds: Focus on principal grounds that have the potential to overturn the impugned order. (ii) Minor Issues: While addressing minor issues, ensure they are succinct and do not overshadow the main grounds.

(c) Clarity and Precision (i) Plain Language: Use plain and precise language to ensure clarity. (ii) Avoid Legal Jargon: Avoid unnecessary legal jargon that might complicate the understanding. (iii) Clear Headings: Use clear headings for each ground to facilitate easy navigation.

Q10. What are the Key Points to remember? A10. (i) Tailor Grounds to Case: Customize the grounds to the case's specific facts and legal issues. (ii) Prioritize Strongest Grounds: Lead with the strongest grounds that are most likely to succeed.

(iii) Cite Authorities: Support each ground with relevant statutory provisions and judicial authorities. (iv) Maintain Professional Tone: Use a professional and respectful tone throughout the drafting.

Q11. What is the importance of "GoA" in fact-based cases? A11. GoAs are vital in factual disputes, too, pointing out errors made by the lower authority, such as incorrect findings, overlooking evidence, or misinterpreting facts.

GoA helps clearly articulate how the facts have been misapprehended or misapplied by the lower authority, which is essential for the appellate body to reassess the factual matrix.

Conclusion: Drafting effective grounds of appeal is a critical step in the appellate process. A well-crafted set of grounds can significantly enhance the chances of success before the CESTAT / Tribunal.

Well-drafted grounds persuasively argue why the lower authority's decision should be overturned or modified. Clear, logical, and legally sound grounds enhance the credibility and strength of the appeal. I hope you will find this useful. Raja Abhishek NIRC Candidate 9810638155