Tribunal fees for GST filings must follow the Schedule and be paid via the GSTAT portal, with departmental exemptions. Rule 119 sets the fee framework for matters under the GST Appellate Tribunal Rules, 2025: fees are those in the appended Schedule of Fees, with no fee payable or collectible for petitions, applications or references filed by departmental authorities; interlocutory applications attract Schedule fees subject to the same exemption; fees for filings before the Principal Bench or any Bench must be paid via the GSTAT portal as provided.
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Provisions expressly mentioned in the judgment/order text.
Tribunal fees for GST filings must follow the Schedule and be paid via the GSTAT portal, with departmental exemptions.
Rule 119 sets the fee framework for matters under the GST Appellate Tribunal Rules, 2025: fees are those in the appended Schedule of Fees, with no fee payable or collectible for petitions, applications or references filed by departmental authorities; interlocutory applications attract Schedule fees subject to the same exemption; fees for filings before the Principal Bench or any Bench must be paid via the GSTAT portal as provided.
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