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.

---

---

---