(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.

(2A) Notwithstanding anything contained in sub-rule (1) and (2) above, for the period upto the date of commencement of the Rajasthan Value Added Tax (Second Amendment) Rules, 2017, the memorandum of appeal in Form VAT-27 and application for condonation of delay in Form VAT-28, submitted in such form and manner which was in force prior to the Rajasthan Value Added Tax (Third Amendment) Rules, 2015, shall be deemed to have been submitted under sub-rule (1) and/or (2) above, as the case may be.

(2B) The appellant or his authorized representative shall submit the acknowledgment generated through the official website of the department along with proof of deposit as required under sub-section (3) of section 82 of the Act and the certified copy of the order against which appeal has been filed, within seven working days of filing of appeal before the appellate authority concerned.

(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.