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R.62 Disposal of appeal U.P. VAT RULES

R.62 Disposal of appeal-

(1) The appeal shall be heard on the date to be fixed by the appellate authority or the Tribunal, as the case may be.

(2) The appellate authority or the Tribunal, as the case may be, shall cause a notice of the date fixed to be served well in time on parties to the appeal at the addresses mentioned in the memorandum of appeal, or on their lawyer or authorized agent.

(3) The notice for cases fixed for hearing in a week shall be fixed on the notice board of the appellate authority or the Tribunal, as the case may be, on the last working day of the preceding week.

(4) On the date of hearing, if all the relevant records of appeal have been received, the parties shall be given reasonable opportunity of being heard and the appellate authority or the Tribunal, as the case may be, may after examining all the relevant records, decide the appeal:

Provided that if, despite proper service of the notice either party is not present, the appeal may be heard and decided exprate.

(5) The judgment in appeal shall be in writing and shall state –

(a) the points for determination,

(b) the decision thereon, and

(6) Cross appeals arising out of the same case, admitted by the Tribunal shall, as far as possible, be heard and decided together.

(7) Copy of every order under section 55 and section 57 shall be delivered to, or served on the parties concerned free of charge. Copies of such order other than the first copy shall be given to the parties concerned on application and on furnishing copying folio of the value of twenty rupees.

(8) Any applicant or opposite party shall be entitled to have his case argued before the appellate authority or the Tribunal by a lawyer or an accountant or a State Representative, as the case may be.

(9) The provisions of rule 71 shall, mutatis mutandis apply to service of notice, summons, order, etc. under this rule:

Provided that the service, on the State Representative, shall be deemed to be the service on the Commissioner.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .