Part-2: Key points on Filling Appeal before GST Appellate Tribunal #GSTAT
"STATEMENT OF FACTS"
S.112(1) any person aggrieved by an Order passed against him U/s 107 (First Appellate Authority) or S.108 (Revisional Authority) may file appeal to GSTAT against such order.
Q1. What is "Statement of Fact"?
A1. A Statement of Facts is a detailed, factual account of the case without any legal arguments or opinions. It should be a clear, concise, and chronological presentation of the events and transactions relevant to the matter under appeal.
Q2. What is the purpose of "SOF"?
A2. (i) To provide information: "SOF" should provide a comprehensive background of the case, including relevant details and context.
(ii) Foundation for Arguments: It lays the groundwork for the legal arguments that will follow in the appeal.
Q3. What should be the tone of "SOF"?
A3. Neutral Tone: It should be factual and neutral, avoiding any argumentative or biased language
Q4. What should be the structure of "SOF"?
A4. (i) Introduction: Briefly introduce the appellant, respondent, and the subject matter of the dispute. The dispute could be non-following of procedure while passing an order or it could be non-service of notice or order passed without
providing personal hearing etc.
(ii) Chronological Account: Present the facts in a chronological order to help the Tribunal understand the sequence of events.
(iii) Key Events and Dates: Highlight important dates, transactions, correspondences, and decisions that are pertinent to the case. The timelines should be clear and facts should be presented in the story form so that one understand how events unfolded.
(iv) Relevant Documentation: Mention relevant documents, evidence, and communications, but avoid attaching them in this section.
(v) Conclusion: Summarize the situation leading to the appeal without delving into legal arguments.
Q5. Key points to take care while drafting "SOF"
A5. (i) Be Clear and Concise: Use clear and concise language. Avoid unnecessary jargon or complex sentences.
My Personal Opinion:
Wherever necessary use Legal Terminolgy instead of plain English.
(ii) Stick to Facts: Ensure that only verifiable facts are included. Avoid assumptions, opinions, or speculations. Facts are different then Opinions. Don't put your opinion in SOF that would be part of Grounds of Appeal.
(iii) Avoid Redundancy: Be precise and avoid repeating information.
(iv) Use Headings and Subheadings: Break the information into manageable sections using headings and subheadings for better readability.
(v) Proofreading: Carefully proofread to eliminate any grammatical errors or inconsistencies. You can use tools like Grammarly or QuilBolt for this. MS Word also has the facility for spelling and grammar check. MS Word also has Thesaurus under Review Tab that could be used.
Q6. Precautions to Take While Drafting
A6. (i) Accuracy: Double-check all facts, dates, and figures for accuracy.
(ii) Relevance: Ensure all included facts are relevant to the appeal. Irrelevant information can dilute the strength of the appeal.
(iii) Completeness: Do not omit any critical facts, even if they seem unfavorable. Omissions can harm credibility.
(iv) Objective Tone: Maintain an objective tone throughout. The Statement of Facts should not read like an argument.
Q7. How to Draft a Better "Statement of Facts"?
A7. (i) Preparation
• Understand the case details and background
• Review all related documents and correspondences
(ii) logical flow
• chronological order: present facts in sequence for easy understanding
• clear transitions: ensure a smooth flow between events and sections
(iii) Use of Supporting Details
• Specific Details: Include details such as names, dates, places, and figures to enhance the credibility of the facts.
• Referencing Documents: Refer to documents, but avoid attaching them in the Statement of Facts. Mention them in the annexures.
(iv) Presentation
• Formatting: Use proper formatting, including headings, subheadings, bullet points, and numbering, to improve readability.
• Conciseness: Be concise. A lengthy, verbose statement can be less effective than a brief, pointed one.
I hope U will find this useful