Rule 115 - Electronic filing and processing of appeals and applications, etc.
Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025 Chapter XIV ELECTRONIC FILING AND PROCESSING OF APPEALS AND CONDUCT OF PROCEEDINGS IN THE APPELLATE TRIBUNAL IN HYBRID MODE
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Electronic filing and hybrid hearings govern GST appellate tribunal appeals, applications, notices, proceedings and final order summaries. Electronic filing and processing of appeals, applications, replies and documents before the Appellate Tribunal are to be carried out through the GSTAT portal, with scrutiny, notices, communications, summons, proceedings and recording also handled electronically. The summary of the final order is to be uploaded in the prescribed form, and hearings may be conducted in physical mode or, with the President's permission, in electronic mode. The rule applies notwithstanding the preceding chapters except where otherwise provided by order of the President.
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.
Electronic filing and hybrid hearings govern GST appellate tribunal appeals, applications, notices, proceedings and final order summaries.
Electronic filing and processing of appeals, applications, replies and documents before the Appellate Tribunal are to be carried out through the GSTAT portal, with scrutiny, notices, communications, summons, proceedings and recording also handled electronically. The summary of the final order is to be uploaded in the prescribed form, and hearings may be conducted in physical mode or, with the President's permission, in electronic mode. The rule applies notwithstanding the preceding chapters except where otherwise provided by order of the President.
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