GST: Govt notifies GSTAT Tribunal Procedure Rules, 2025 [Read Notification]

The Central Government has notified the GSTAT procedure rules, vide notification  no. G.S.R. 256(E) dated 24th April 2025. These rules may be called the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.

The rules are divided into different chapters which includes preliminary, Powers and Functions, Institution of appeals - Procedure, Cause list, Hearing of Appeal, Record of proceedings, Maintenance of registers, Inspection of Record, Appearance of authorised representative..etc.

These rules detail fully the operations, procedural structure, and working hours of the Appellate Tribunal. They are meant to advise tribunal officials and accredited representatives appearing before the Bench.

The rules also prescribe various forms to be furnished as per procedural requirements, along with a detailed schedule of applicable fees. The important rules from the procedures are given below:

POWERS AND FUNCTIONS (Rule 3 - 17)

While computing any time period under law or rules, the initial day is excluded, and if the last day falls on a holiday, it and any subsequent holidays are also excluded. All official documents such as rulings, directions, or summons must be issued in the name of the President or a Member, signed by the Registrar or an authorized officer, and sealed with the official seal when issued physically.

The official seal and emblem, as specified by the President, are kept under the custody of the Registrar, who also maintains custody of all Tribunal records. No document may be removed without leave of the Tribunal, although administrative removal by authorized officers is permitted.

Tribunal benches sit at locations notified by the Central Government, with regular sitting hours from 10:30 a.m. to 1:30 p.m. and 2:30 p.m. to 4:30 p.m., and office hours from 9:30 a.m. to 6:00 p.m. on working days. Urgent matters filed before 12 noon are listed on the next working day, and those filed between 12 noon and 3:00 p.m. may be listed with special permission. Adjournments are typically sought before the Bench, though in exceptional cases, the Registrar may adjourn matters as directed by the Tribunal.

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INSTITUTION OF APPEAL (Rule 18 - 37)

The procedure for filing an appeal to the Appellate Tribunal is clearly outlined in the rules. Appeals must be submitted online through the GSTAT Portal in the prescribed Form, detailing essential information such as the cause title, the proceedings being appealed against, and the names and addresses of the parties involved.

The appeal must be organized into numbered paragraphs, each addressing a specific point or fact. Multiple appeals may be filed if an order pertains to more than one original order or if it involves more than one person. The Form should include concisely numbered grounds of appeal and any supporting documents, which must be certified or attested as true copies.

The appeal, along with the necessary documents, must be signed by the appellant or their authorized representative, and the documents should be translated into English if required. The appeal is scrutinized for defects, and if any issues are found, the Registrar can return the documents for correction.

Appeals will be numbered and registered upon admission. Any interlocutory applications, such as requests for stay or condonation of delay, must be made in a prescribed form and accompanied by an affidavit.

Additionally, the appeal process involves filing replies, cross-objections, and rejoinders, all within specified time frames. Copies of the appeal and related documents must be served on the respondent and relevant authorities. The Registrar or Appellate Tribunal may return or reject appeals if documents are not filed in accordance with the rules, allowing time for necessary amendments.

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HEARING OF APPEAL (Rule 41 - 52)

On the scheduled date of hearing or its adjourned date, the appellant is first heard, followed by the respondent, and the appellant may reply. If the appellant is absent, the Tribunal may dismiss the appeal for default or decide on merits, with restoration allowed upon sufficient cause.

If the respondent is absent, the Tribunal may proceed ex parte. In case of death or insolvency of a party, the proceedings abate unless continued by legal representatives within 60 days, extendable on sufficient cause.

Additional evidence is not ordinarily allowed unless deemed necessary by the Tribunal for justice, and such evidence may be taken before the Tribunal or any authority it directs. Evidence may also be given via affidavits, with cross-examination permitted, including through video conferencing.

Appeals may be adjourned at any stage on suitable terms. Proceedings are generally open to the public, but access may be restricted in specific cases. Interlocutory applications follow the same procedural rules.

If Bench Members differ in opinion, the President may refer the appeal to a larger Bench. Every order must be written, signed, and dated, with clear mention of hearing and pronouncement dates. Orders may be published as per the Tribunal's discretion for wider reporting.

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APPEARANCE OF AUTHORISED REPRESENTATIVE (Rules 72 to 77)

To appear before the Appellate Tribunal, legal practitioners or authorised representatives must submit a duly executed Vakalatnama, Memorandum of Appearance, or letter of authorisation in GSTAT FORM-04.

If a new representative seeks to appear in a pending matter where another is already on record, written consent of the existing representative or the Tribunal’s permission after revocation is required, except in appeals under Section 112(3).

A representative who previously advised or acted for a party in a matter cannot represent an opposing party in related proceedings without the Tribunal's permission. Once a representative is engaged, the Tribunal may restrict the party from presenting arguments directly.

The Tribunal may empanel experts or authorised representatives for assistance in proceedings, with remuneration determined in consultation with the Tribunal. All representatives must adhere to the professional dress code prescribed by their respective regulatory bodies.

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DISPOSAL OF CASES AND PRONOUNCEMENT OF ORDERS (Rules 99 to 114)

Upon receiving an application or appeal, the Appellate Tribunal shall provide a reasonable opportunity of hearing and pass appropriate orders, including summary dismissal where warranted. The operative portion of each order must be stated clearly in the final paragraph, and each page of the order must be initialled by the authoring Member(s), including corrections.

The Tribunal may impose costs at its discretion, and must pronounce orders within 30 days of the final hearing (excluding holidays), in writing, signed and dated by the Bench. Orders may be pronounced by any Member on behalf of the Bench, or by an authorised Member if original Members are unavailable.

Members must recuse themselves in cases of conflict of interest or prior involvement, with optional recording of reasons. The Tribunal may extend any prescribed time limits in the interest of justice. Clerical errors may be rectified on motion or by application within one month, and defects or errors in proceedings may be amended within 30 days of pleadings completion.

Post-pronouncement, the Court officer must record relevant details and transmit the file to the Deputy/Assistant Registrar, who verifies compliance and forwards it for official communication to the parties. Orders must follow a specific format (typed, signed in order of seniority), and case files must be indexed and archived after communication. Copies of final orders must also be stored and indexed monthly and annually in the Tribunal’s library for reference

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IMPORTANT FORMS

GSTAT FORM -01 : Interlocutory Application to the Appellate Tribunal

GSTAT FORM -02 - Order Sheet

GSTAT FORM- 03 - Application to the Registrar for inspection of records

GSTAT FORM -04 -  Memorandum of appearance

GSTAT FORM -05 - Affidavits of illiterate, visually challenged persons

GSTAT FORM -06 - Summons

GSTAT FORM -07 - Recording of Disposition GSTAT FORM -08- certificate of Discharge

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