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TMI BlogGENERAL GUIDELINES FOR APPEALSX X X X Extracts X X X X X X X X Extracts X X X X ..... ing in appeal, should commence at the time of commencement of dispute itself, which can be either at the onset of an investigation against a taxpayer or conduct of audit on the records of the taxpayer. 18.2. The original documents resumed during the course of investigation, should be safely kept, and at the time of issue of demand notice, such documents should be carefully listed, paginated and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt revenue. The higher the revenue involved, higher are the chances of the defendants hiding behind the veil of technicalities. 18.4. The most important aspect is adhering to the time lines prescribed in the statutes. Therefore, as soon as the orders by adjudicating authorities or appellate bodies are received, it should be taken up for legal scrutiny notwithstanding the period available for fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers responsible for the delay and ordered the same to be deposited with the Supreme Court Advocates on Record Welfare Fund. Hon'ble Supreme Court further ordered to place a copy of the order before the Secretary, Ministry of Finance, Department of Revenue. In another incidence of delay, the Hon'ble Supreme Court in the order dated 19th December, 2022, imposed penalty of Rs. 1 lakh on UP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deciding factor and not the magnanimity of revenue. 18.8. Role of the department is not only limited to reviewing the orders and filing appeals, but it is also desirable from the officers of the executive Commissionerate that the appeals filed by the taxpayers are followed in right earnest. Many a times the taxpayer, knowingly/ unknowingly, deliberately/ unconsciously, mis-represents the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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