No Show, No Mercy? Know How GSTAT’s Ex-Parte and Summary Dismissal Powers Work

With the long-awaited GSTAT (Procedure) Rules, 2025 now notified, the Goods and Services Tax Appellate Tribunal (GSTAT) is empowered with a structured and digitized process for handling indirect tax appeals. Among the most important procedural tools at its disposal are the powers of:

• Ex-parte hearing (Rule 43), and
• Summary dismissal of appeals (Rule 99).

These powers, if not understood and complied with, can result in appeals being decided without participation or even being rejected outright, often permanently. This article decodes every procedural detail, safeguard, and strategic takeaway you need to know.

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1. Limitation Period for Filing GSTAT Appeals

Before diving into the ex parte and dismissal rules, it's important to understand the timelines under which an appeal must be filed.

• As per Section 112(1) of the CGST Act, an appeal to the GSTAT must be filed within 3 months from the date of communication of the order passed by the Appellate Authority or Revisional Authority.
• A further period of 1 month may be granted by the Tribunal upon sufficient cause, if the appeal is filed with a proper condonation of delay application under Rule 44.

Thus, the maximum possible window to file a GSTAT appeal is 4 months from the date of communication of the impugned order.

2. Ex-Parte Proceedings under Rule 43: Hearings Without a Party

Legal Basis:

• Rule 43, under Chapter VII of the Rules, governs ex-parte hearings. It authorizes the Tribunal to proceed with a hearing in the absence of the respondent, on the scheduled or adjourned date.

Procedural Triggers:

• Failure of either party (usually the respondent) to appear on the listed date.
• No adjournment request or explanation is provided under Rule 39.

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Tribunal's Power:

• The Tribunal may hear and decide the appeal solely on the basis of available records and the submissions of the present party.
• There is no explicit provision for restoration, but standard quasi-judicial practice allows recall applications upon showing sufficient cause.

Practical Example:

A taxpayer files an appeal and appears before the Tribunal, but the tax department fails to attend. The Tribunal may decide the matter ex-parte and possibly overturn the order without hearing the department’s side.

Strategic Tip:

• Appellants must ensure that their arguments and documents are self-sufficient for judgment, even if the opposing party defaults.
• Respondents must treat every appearance seriously; failure to attend can result in unfavorable final orders without recourse.

3. Summary Dismissal of Appeals under Rule 99: When Cases Are Rejected Upfront

Legal Basis:

• Rule 99, found under Chapter XII (Miscellaneous), allows the Tribunal to summarily dismiss appeals that lack merit or are procedurally defective.
• Importantly, the Tribunal must record its reasons in writing, ensuring judicial transparency.

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Conditions That May Trigger Summary Dismissal:

• Appeal is filed beyond the limitation period with no or inadequate delay condonation.
• The appeal lacks basic documents, such as a certified copy of the order.
• The subject matter is below the prescribed monetary threshold (e.g., Rs. 50,000), as seen in relevant notifications.
• The issue has already been settled or is not appealable under Section 112.
• The wrong forum is approached.

Summary Dismissal Flow:

1. Appeal filed via Rule 18 on the GSTAT portal.
2. Scrutiny by Registrar under Rule 24.
3. If defects are found, a memo will be issued under Rule 25 with a 15-day window to rectify.
4. If rectified, proceeds to listing.
5. If not rectified or the defect is incurable, placed before the bench.
6. The bench may summarily dismiss the appeal under Rule 99, after recording reasons.

Practical Example:

A taxpayer files an appeal beyond the 4-month limitation period without a condonation request. The appeal may be dismissed at the threshold stage under Rule 99, citing delay and procedural failure.

4. Comparative Table: Rule 43 vs. Rule 99

Aspect	Ex-Parte Hearing (Rule 43)	Summary Dismissal (Rule 99)
Trigger	Non-appearance of the party (usually the respondent)	Appeal lacks sufficient grounds or has procedural defects
Stage	Hearing phase	Pre-hearing or scrutiny stage
Tribunal Action	Hears and decides the case based on the present party's inputs	Rejects the appeal without a full hearing
Requirement	No appearance or adjournment request	Must record written reasons for dismissal
Impact	Order passed without counterarguments	Appeal ends; no hearing is granted
Safeguard Available	Recall application (not specified but implied)	Can appeal dismissal or refile if time permits
Relevant Chapters	Chapter VII	Chapter XII

5. Adjournments, Defect Rectification, and Delay Condonation

Rule 39 (Adjournments): Tribunal may grant adjournments only for good cause, recorded in writing. Frivolous or repeated requests will be denied.

• Rules 24–26 (Scrutiny): Registrar must verify if appeals are complete and issue memos for correction. The appellant has 15 days to rectify.
• Rule 44 (Delay Condonation): Appeals filed late may be accepted with a well-supported explanation and evidence. Beyond 1 month of delay, condonation is not allowed by law.

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6. Broader Context and Technology Interface

Both Rule 43 and Rule 99 reflect GSTAT’s design as a digitally-enabled, time-bound tribunal. The emphasis on:

• E-filing (Rule 18),
• Electronic service of notices,
• Virtual hearings (Rules 115-117),
• And digital diary systems (Rules 53-60) are meant to prevent logistical delays and encourage robust participation from all parties.

The powers under Rule 43 and Rule 99 are not merely administrative—they can determine whether your case sees a hearing at all. As GSTAT prepares to take on tens of thousands of pending appeals, procedural precision is now the gatekeeper to justice.

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