All Registered Dealers

Sub: Unified Common Appeal Application Form for VAT, CST, Entry Tax (Goods), Luxury Tax and Entertainment Tax.

This has been endeavor of the Commercial Taxes Department that e-services are made simpler and effective for the users. To accomplish this objective, the 'Unified Common Appeal Application Form' has been made available on the Departmental Web Portal. Unified Common Appeal Application Form will make Appeal process easier for unregistered dealers or dealers registered under various Acts mentioned herein below, as they would not be required to make multiple login.

1. Any unregistered dealer or a dealer registered under any of the following Act, shall use the new Unified Common Appeal Form:-

(a) The Rajasthan Value Added Tax Act, 2003;

(b) The Central Sales Tax Act, 1956;

(c) The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999;

(d) The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act 1990; and

(e) The Rajasthan Entertainments and Advertisements Tax Act, 1957

2. An applicant shall adopt the following procedure to apply in Unified Common Appeal Application Form :-

(i) Memorandum of Appeal shall be filed in Unified Common Appeal (Form VAT-27) and application for condonation of delay in Form VAT-28 for all tax types.

(ii) The applicant 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=loadOptingForm

(iii) In case, a dealer also files application for stay of recovery of demand for VAT and CST, he shall have to select "yes" for the application for stay of recovery of demand as provided in Form VAT- 27 itself.

(iv) A registered dealer shall file online memorandum of Unified Common Appeal only after successful login to his profile. An unregistered dealer shall directly use functionality provided as the 'application for appeal by unregistered dealer' under e-services.

(v) 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; but the appellate authority may admit an appeal even after the said period of sixty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period. If the date of filing of Memorandum of Appeal happens to be more than sixty days from the date of order then the system will ask appellant to click on OK button to file Form VAT-28 or else click on Cancel to quit from the screen.

(vi) 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.

(vii) The appellant may himself select the location of his Appellate Authority under "Appellant location" field. After successful filing of the application, an acknowledgement shall be generated by the system.

(viii) After filing of online Memorandum for Unified Common Appeal, the appellant shall submit hard copy along with all necessary documents to the office of the concerned Appellate Authority.

(ix) On submission of the acknowledgement alongwith necessary documents, TA/Clerk of the concerned Appellate Authority shall issue acknowledgement of the Memorandum for Appeal, to the Appellant.

(x) After issuance of the acknowledgement, the task to entertain appeal shall be created at login ID of the concerned Appellate Authority.

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

(xii) The appellant may know the status of his appeal under "Track status for Appeal" provided under important activities. He may also get cause list of the case provided as the "cause list for appeal", under e-services.

3. All dealers are requested to use the above facility.

(Alok Gupta)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur