GST appellate procedure defines who must be joined as respondent depending on whether the Commissioner files the appeal. Rule 33 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 specifies who must be joined as respondent in appeals and applications before the Tribunal. Where an appeal or application is filed by a person other than the Commissioner, the concerned Commissioner must be made the respondent. Where an appeal is filed by the Commissioner, the other party to the proceeding must be made the respondent.
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 procedure defines who must be joined as respondent depending on whether the Commissioner files the appeal.
Rule 33 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 specifies who must be joined as respondent in appeals and applications before the Tribunal. Where an appeal or application is filed by a person other than the Commissioner, the concerned Commissioner must be made the respondent. Where an appeal is filed by the Commissioner, the other party to the proceeding must be made the respondent.
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