K H Haria & AssociatesChartered Accountants

GST appeal file and personal-hearing checklist

A structured way to connect grounds, evidence, chronology and relief before a hearing.

Build one indexed record

The appeal set should allow the authority to move quickly from the disputed finding to the relevant ground and supporting document. A chronology and issue-wise index reduce the risk of factual points being lost in a large paper book.

Hearing file

  • Order, notice and earlier replies
  • Appeal form, acknowledgement and proof of mandatory payment
  • Statement of facts and grounds
  • Issue-wise evidence index
  • Judicial precedents and statutory extracts
  • Two-page oral-submission note
  • Authority letter and identification documents

At the hearing

Lead with the relief sought, identify the decisive factual or legal errors, and connect each proposition to the indexed record. Record the date, attendees, questions raised and any further documents permitted after the hearing.

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