We have covered how an appellant can raise an application to a higher court/authority for the reversal or revision of an order, as passed by a lower court/authority.
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If an appellant feels aggrieved by any findings, observations or conclusions made by the authority granting the order, they can consider initiating an appeal. It is the most important part of the appeal. Grounds of appeal in GST represent those issues which show the nature of the dispute between the assessed and the revenue. Read the article to know more!
