Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.
The ball has started rolling in the arena of providing second-line appellate mechanism to interpret and resolve the issues relating to GST. The GST was implemented from Ist July 2017 however the GST Appellate Tribunal (GSTAT) is yet to be put into place and operationalised fully. Recently, the government initiated a few actions to ensure the operationalisation of the GSTAT mechanism. Now the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTATPR) have been released. The GSTATPR mentions about GSTAT portal various times, but it is yet to be launched. GSTAT Portal means a web portal as may be specified by an order by the President for the functioning of the Appellate tribunal;
The implementation of the Goods and Services Tax (GST) regime in India brought with it a new appellate structure to streamline dispute resolution. The Goods and Services Tax Appellate Tribunal (GSTAT), established under Section 109 of the Central Goods and Services Tax Act, 2017, serves as the apex appellate body for GST-related disputes. The recently notified GSTAT (Procedure) Rules, 2025, under Section 111 of the CGST Act, provide a comprehensive procedural blueprint for filing, hearing, and adjudicating appeals before the Tribunal.
There are 124 GSTAT Procedural rules and have been categorised into 15 Chapters.
One needs to understand that the rules & forms regarding filing of Appeals before GSTAT which have been given in CGST Rules/SGST Rules whereas the GSTATPR sets the procedure only.
1. Legal Basis and Definitions
The authority to frame procedural rules for GSTAT stems from Section 111 of the CGST Act, 2017. These rules are meant to regulate the functioning and structure of the Tribunal, ensuring uniformity and efficiency in proceedings. Rule 2 of the GSTAT Procedure Rules, 2025 defines essential terms, including:
- "Appellate Tribunal" as per Section 109 of the Act.
- "Authorised Representative", as specified under Section 116 of the Act.
- "Principal Bench" and "State Bench", defined under Section 109(3) and 109(4) respectively.
The GSTAT
2. Filing an Appeal (Rules 18-21)
There seems to be a confusion with regard to the mode of filing of appeal before GSTAT
As per Rule 110 of CGST Rules regarding Appeal to the Appellate Tribunal.-(1) An appeal to the Appellate Tribunal under subsection (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05 , on the common portal and a provisional acknowledgement shall be issued to the appellant immediately.
However as per the GSTATPR, an appeal to the Appellate Tribunal shall be filed online on GSTAT Portal in Form prescribed (FORM GST APL-05) under the CGST/SGST/UTGST Rules.
As per Rule 18, an appeal must be filed electronically via the GSTAT Portal using the prescribed form. The appeal should clearly state:
- The cause title;
- Numbered paragraphs detailing facts and grounds;
- Complete information about the parties involved.
Documents Required:
Under Rule 21, each appeal must be accompanied by:
- A certified copy of the order being appealed;
- Relevant documents, including show cause notices, relied-upon documents, and appeal fees (refer Rule 110(5) of CGST Rules).
3. Electronic Filing and Hybrid Hearings (Rule 115)
Ease of filing Appeals and appearances
- In line with India's Digital India initiative, Rule 115 mandates that all appeals, replies, and supporting documents must be uploaded online. Additionally, hearings may be conducted in hybrid mode (physical + virtual), subject to the President's approval. This digital transformation aims to enhance transparency, reduce delays, and ensure nationwide accessibility.
4. Interlocutory Applications (Rule 29 & 49)
Rule 29 provides for filing interim applications for:
- Stay of recovery;
- Condonation of delay;
- Early hearing;
- Rectification of orders (Rule 108).
These applications are submitted in GSTAT Form-01, with an affidavit supporting the grounds.
5. Hearing and Default Procedures (Rules 41-44)
Normal Hearing:
- As per Rule 41, the appellant is first heard, followed by the respondent, with a right to rebut.
Default by Parties:
- If the appellant fails to appear: appeal may be dismissed for default or decided on merits (Rule 42).
- If the respondent fails to appear: appeal may be decided ex parte (Rule 43).
- Where a party dies or is adjudicated insolvent, successors may continue the appeal within 60 days (Rule 44).
6. Additional Evidence and Affidavits (Rules 45-46)
- As a rule, additional evidence is not allowed. However, Rule 45 allows the Tribunal to admit fresh evidence:
- Where previous authorities did not provide adequate opportunity, or
- o For sufficient cause to do justice evidence may be presented through affidavits under Rule 46, and cross-examination may be allowed through physical or virtual means.
7. Pronouncement and Rectification of Orders (Rules 51, 103, 108)
Putting an end to delays in release of orders after pronouncement, it has been categorically mentioned that
Orders must:
- Be written, signed, and dated by all Bench Members (Rule 51);
Be pronounced within 30 days of final hearing, excluding vacations (Rule 103);
- Rules allow for rectification of clerical errors under Rule 108, within one month of the final order.
8. Inspection and Access to Records (Rules 67-71)
Case records can be inspected
A party or their representative may inspect case records by filing an application in GSTAT Form-03. The Registrar must approve the request, and inspections are allowed only under supervision, ensuring the sanctity of official records (Rule 70).
9. Appearance and Representation (Rules 72-77)
Legal practitioners and authorized representatives must file a vakalatnama or letter of authorization before appearing. Restrictions on change of counsel, conflicts of interest, and professional dress code are governed by Rules 73-77.
10. Miscellaneous Provisions
- Rule 10 grants the Tribunal inherent powers to issue orders to secure the ends of justice.
- Rule 13 empowers GSTAT to exempt parties from compliance with procedural rules in special cases.
- Rule 120 allows the Tribunal to award costs or exemplary costs in cases of default or misuse of process.
Section 116 - Appearance by authorised representative
(1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority, or the Appellate Tribunal in connection with any proceedings under this Act, may appear by an authorised representative.
(2) For the purposes of this Act, an "authorised representative" means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being-
(a) his relative or regular employee; or
(b) a legal practitioner who is entitled to practice in any court of law in India; or
(c) any person who has been enrolled as a chartered accountant, cost accountant or company secretary in practice under the respective Acts; or
(d) a retired officer of the Commercial Tax Department of any State Government or of the Board who, during his service under the Government had worked in a post not lower in rank than that of a Group-B gazetted officer, subject to such conditions as may be prescribed; or
(e) any person notified by the Government, for this purpose.
e.g. GST Practitioners (enrolled under **Rule 83 of CGST Rules):
(3) No person who has been dismissed or removed from Government service shall be qualified to represent any person under sub-section (1).
Conclusion
The GSTAT Procedure Rules, 2025, read with the CGST Act, 2017, establish a robust and technologically forward framework for adjudication of GST disputes. These provisions are crucial not only for taxpayers and tax professionals but also for ensuring that the appellate process under GST remains fair, accessible, and efficient.
Disclaimer: The article is based on the interpretation of the author; authorities may have some different interpretation. The readers are requested to refer to the notification no. G.S.R. 256(E) dated 24th April, 2025 Ministry of Finance (Department of Revenue).
The author can also be reached at navneetic@yahoo.com
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