In a significant development aimed at streamlining dispute resolution under the Goods and Services Tax (GST) regime, the Ministry of Finance has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. The new rules have been published via Gazette Notification No. 256(E) dated April 24, 2025.
These rules have been framed under the authority of Section 111 of the Central Goods and Services Tax Act, 2017, and will govern the procedures and functioning of the GST Appellate Tribunal across India.
Key Highlights
- Effective Date: The rules come into force from the date of their publication in the Official Gazette.
- Online Filing Mandate: All appeals must be filed electronically via the GST Appellate Tribunal Portal using the prescribed formats.
- Tribunal Structure: Definitions include terms such as "Principal Bench", "State Benches", "Registrar", and "Authorized Representatives", aligning with Section 109 of the CGST Act.
- Filing & Documentation: Appeals must be submitted in specific formats with supporting documents like certified copies of orders, grounds of appeal, and statements of facts.
- Bench Operations: Tribunal sittings are scheduled from 10:30 AM to 1:30 PM and 2:30 PM to 4:30 PM on working days.
- Registrar's Role: Detailed responsibilities of the Registrar have been outlined, including case management, appeal scrutiny, and registry functions.
- Language & Translation: Appeals and documents must be in English. If not, an English translation certified by authorized representatives must accompany the documents.
- Ex-Parte Proceedings: The Tribunal may proceed with hearings in the absence of one party, under specific conditions.
The introduction of these rules marks a pivotal step toward operationalizing the long-awaited GST Appellate Tribunal, thereby providing an institutional mechanism to handle rising tax litigation effectively and transparently.
Taxpayers, consultants, and authorities are advised to familiarize themselves with the new procedures to ensure compliance and timely resolution of appeals.
Official copy of the notification has also been attached
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