Rejoinder filing in GST appellate proceedings depends on additional facts raised by the respondent and Bench permission.

Where the respondent introduces additional facts necessary for the just decision of the case, the Bench may permit the petitioner to file a rejoinder to the respondent's reply on the GSTAT portal. An advance copy must be served on the respondent within one month, or within such other time as the Bench may specify or extend. The provision regulates the filing of rejoinders in appellate proceedings and links the permission to file to additional factual material raised in the reply.

---

---

---