All Registered Dealers

Sub: Regarding filing of Online Memorandum for Appeal to Appellate Authority.

1. An online functionality to submit Memorandum for Appeal (Form VAT-27), application for condonation of delay (Form VAT-28) and an application for stay of recovery of demand (Form VAT-18) has been developed and it is ready for use.

2. As per Section 82 of the RVAT Act, 2003 the appeal shall be presented within sixty days of the date on which the order sought to be appealed against is communicated. Appellate authority may admit an appeal even after the said period of sixty days if he is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period by allowing the application for condonation of delay in Form VAT-28 submitted by the dealer electronically.

3. A registered dealer will file online memorandum of appeal only after successful login to his profile. An unregistered dealer will directly use functionality provided as "application for appeal by unregistered dealer" under e-Services.

4. The appellant is required to submit Form VAT-27 electronically through the official website of the Commercial Taxes Department (www.rajtax.gov.in) using link application for Appeal provided under e-services http:/rajtax.gov.in/vatweb/Appeal.do?dispatch-loadappealForm.

5. In case a dealer is also filing application for stay of recovery of demand he shall have to select "yes" for the application for stay of recovery of demand provided in Form VAT-27 itself.

6. Details marked by asterisk (*) are mandatory to be filled by the Appellant. But, it is not mandatory to upload supporting documents. However, if a dealer wishes to upload the same, he may, do so but size of such documents should not exceed 5MB.

7. Appellant may himself select location of his Appellate Authority provided in the "Appellant location" field.

8. After filing of online Memorandum for Appeal, the appellant shall submit hard copy along with all necessary documents to the office of Appellate Authority.

9. On submission of hard copy (acknowledgement) along with necessary documents, TA/Clerk of Appellate Authority shall issue acknowledgement of the Memorandum for Appeal to Appellant.

10. After issuance of acknowledgement, the task to entertain appeal shall be created at login ID of the Appellate Authority.

11. On admission/rejection of Memorandum of Appeal by Appellate Authority, an SMS will be, sent to the mobile of appellant as well as his representative.

12. Appellant may know the status of his appeal under "Track status for Appeal" provided under important activities. He may also view/download cause list provided in the field "cause list for appeal" under e-services.

(T. Ravikanth)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur