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 processing required for appeals and applications; proceedings and notices to be handled and recorded on portal. Rule 115 requires electronic filing, scrutiny and processing of all appeals and applications before the Appellate Tribunal via the GSTAT portal; replies and documents must be signed, verified and uploaded electronically, notices and summons issued electronically, proceedings recorded on the portal, and a prescribed summary of final orders uploaded; hearings may be physical or, with the President's permission, electronic.
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 processing required for appeals and applications; proceedings and notices to be handled and recorded on portal.
Rule 115 requires electronic filing, scrutiny and processing of all appeals and applications before the Appellate Tribunal via the GSTAT portal; replies and documents must be signed, verified and uploaded electronically, notices and summons issued electronically, proceedings recorded on the portal, and a prescribed summary of final orders uploaded; hearings may be physical or, with the President's permission, electronic.
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