"VALID GROUNDS OF APPEAL"
Part-5: Key points on Filling Appeal before GST Appellate Tribunal #GSTAT
Appeal is valid only with solid grounds. Convince the Bench that something went wrong, like a missed procedure, lack of hearing opportunity, or ignored response before the order.
1. Appeal is not sustainable on additional grounds of appeal, it should come from main grounds of appeal. Delhi High Court in Govt. of NCT Delhi vs Afcons Infrastructure Ltd. [2023 SCC OnLine Del 2352]
2. Civil P.C. (5 of 1908) S.9— Jurisdiction - Usurpation of jurisdiction is a valid ground of appeal - If an appeal lies against an order passed with jurisdiction, it cannot be defeated because order made is without jurisdiction. Patna High Court in Ramdas Oil Mills. Jamshedpur
Union of India (Military Department) v. Ramdas Oil Mills. Jamshedpur
AIR 1968 Patna 352
3. Rule of consistency in assessee's accounting method. Valid grounds for challenging change in assessee's accounting. Supreme Court in CIT vs Realest Builders & Services Ltd.
(2008) 15 SCC 112 :: (2008) 307 ITR 202
4. Bengal Sales Tax 1941: Notice/Show Cause Notice issued for reopening assessment, but notice not recording reason not giving 15 days time to file reply. Valid reason to challenge. Supreme Court in Supreme Paper Mills Ltd vs CCT
(2010) 11 SCC 593 :: (2010) 31 VST 1
Hope you will find this useful.
Raja Abhishek
NIRC Candidate
9810638155