On 24-4-2025, the Ministry of Finance notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 to establish a structured and efficient framework for the functioning of the Goods and Services Tax Appellate Tribunal. The provisions came into force on 24-4-2025.
Key Points:
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For computation of time, the day from which the said is to be reckoned will be excluded, and if the last day expires on a day when the office of the Appellate Tribunal is closed, that day and any succeeding day/ days on which the Appellate Tribunal remains closed will also be excluded.
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In case where physical copy of any rulings/ directions/ orders/ summons/ warrant has been issued, it will be issued by the Appellate Tribunal in the name of the President or the Member and will be signed by the Registrar with the complete date and will be sealed with the official seal of the Appellate Tribunal.
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Sitting hours of Appellate Tribunal- 10:30 a.m. to 1:30 p.m. and from 2:30 p.m. to 4:30 p.m.
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Administrative offices of Appellate Tribunal will remain open on all working days from 9:30 a.m. to 6:00 p.m.
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Powers and Functions of Registrar:
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responsible for the day-to-day administration of the Appellate Tribunal;
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notify the procedure of filing appeal to the Appellate Tribunal;
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registration of appeals, petitions and applications and scrutiny thereof;
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receive applications for amendment of appeal or the petition or application or subsequent proceedings;
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receive applications for fresh summons or notices and regarding services thereof;
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receive applications for short date summons and notices;
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receive applications for substituted service of summons or notices;
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receive applications for seeking orders concerning the admission and inspection of documents;
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maintain records of proceedings and manage the registry.
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Registrar will endorse on every Form of appeal the date on which it is presented or deemed to have been presented and will sign the endorsement if the appeal is filed manually.
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Ex-parte amendments: In every appeal or application, arithmetical, grammatical, clerical errors can be rectified on the orders of Registrar without giving notice to the Parties.
Exception: No amendments will be allowed ex- parte after appearance of the respondents.
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Rejection or amendment of Form of appeal:
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Registrar can, in its discretion, accept a Form of Appeal which is not accompanied with the required documents or is in any other way defective and in this case, the appellant will be required to file documents after making necessary amendments within 30 days.
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Registrar can reject the Form of Appeal if the documents are not produced, or the amendments are not made, within the time-limit allowed.
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President can authorize any officer of the Appellate Tribunal to:
✓ return any Form of appeal, application or documents filed manually and which is/are not in accordance with these Rules;
✓ allow the documents to be refiled after removal of the defects in the specified time.
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Legal practitioner or authorized representative will only be entitled to appear or act in any proceeding after filing Vakalatnama or Memorandum of Appearance or letter of authorisation.
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Recusal: President or a Member of the Appellate Tribunal can recuse himself if:
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In any case involving persons with whom he has or had a personal/ familial/ professional relationship;
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In any case concerning he has been previously called upon in any other capacity (advisor/ representative/ expert/ witness).
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Electronic filing and processing of appeals and applications:
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Every appeal/ application has to be uploaded electronically on the Goods and Services Tax Appellate Tribunal (‘GSTAT’) portal;
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All appeals/ applications will be scrutinized and processed electronically through GSTAT portal;
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All replies filed and documents presented will be signed/ verified and uploaded electronically on the GSTAT portal;
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All proceedings will be conducted through the GSTAT portal and also recorded on the portal;
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Summary of final order will also be uploaded on portal.
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