GST appellate filing rules require online prescribed-form appeals, structured pleadings, and separate appeals for each aggrieved person. Appeals to the Appellate Tribunal under the GSTAT procedure are to be filed online on the GSTAT Portal in the prescribed form, with numbered paragraphs, the required cause title, and full particulars of the parties, including GSTIN, description and address. One appeal may cover multiple show cause notices, refund claims or demands, but separate appeals are required where an order-in-appeal relates to more than one order-in-original or where the impugned order concerns more than one person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST appellate filing rules require online prescribed-form appeals, structured pleadings, and separate appeals for each aggrieved person.
Appeals to the Appellate Tribunal under the GSTAT procedure are to be filed online on the GSTAT Portal in the prescribed form, with numbered paragraphs, the required cause title, and full particulars of the parties, including GSTIN, description and address. One appeal may cover multiple show cause notices, refund claims or demands, but separate appeals are required where an order-in-appeal relates to more than one order-in-original or where the impugned order concerns more than one person.
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