(1) The memorandum of appeal under section 82 shall be submitted electronically through the official website of the Department in Form VAT-27.

(2) Application for condonation of delay, if any, shall be submitted electronically through the official website of the Department in Form VAT-28.

(3) Defect(s), if any, in the memorandum of appeal or otherwise, shall be intimated electronically through the official website of the Department to the appellant and the same shall be removed by him, within thirty days of such intimation. The appellate authority, after recording reasons in writing, may extend the time for removal of such defects

(4) The appellate authority shall forward electronically copy of the memorandum of appeal entertained in accordance with the provisions of sub-section (3) of section 82, to the assessing authority or the officer concerned. On receipt of such memorandum of appeal, the assessing authority or officer concerned shall submit his comments electronically through the official website of the Department and also send the relevant record pertaining to the appeal to the appellate authority, within fifteen days of receipt of copy of memorandum of appeal.

(5) The appellate authority shall give notice of the date fixed for hearing to the appellant and to the assessing authority or the officer concerned electronically through the official website of the Department and through Short Messaging Service (SMS) on his pre intimated mobile phone.

(6) Where the appellate authority remands a case to the assessing authority or officer authorised, he shall specify a date for appearance of the appellant before such authority or officer in the order passed by him.