2026-VIL-809-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax - Defective filing of appeal before the first appellate authority - Appellant filed an appeal before the Commissioner (Appeals) challenging the Order-in-Original, which partially confirmed a demand for short payment of service tax. The Commissioner (Appeals) dismissed the appeal, noting that the appellant had failed to file the requisite 'Statement of Facts and Grounds of Appeal' along with the memorandum of appeal in the prescribed Form ST-4 - Whether the dismissal of the appeal by the Commissioner (Appeals) on the ground of defective filing of the appeal is correct – HELD - The filing of grounds of appeal is not a mere procedural formality, but serves the substantive purpose of apprising the appellate authority of the specific findings in the order under challenge that are assailed, the legal or factual grounds on which the challenge is founded, and the precise relief sought. In the absence of such grounds, the appellate authority is placed in a position where it is unable to meaningfully examine or adjudicate upon the merits of the challenge - When a statute prescribes a specific form or manner for the exercise of a right, the prescribed procedure must be strictly adhered to. Therefore, there is no error in the impugned order of the Commissioner (Appeals) given the deficient state of the pleadings placed before the said authority - However, in the interest of justice and to afford the appellant a full and fair opportunity to have its case decided on merits, the impugned Order-in-Appeal is set aside and the matter is remanded to the Commissioner (Appeals) for a fresh decision. The appellant was directed to file the statement of facts and grounds of appeal in the prescribed Form ST-4, along with the relevant documentary evidence - The appeal is allowed by way of remand
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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