GSTAT PROCEDURE RULES – PART 5

Central Government has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025(in short, GSTAT Procedure Rules). These shall come into force w.e.f. 24.04.2025, i.e., date of publication in Official Gazette.

Following is the summary of the Rules relating to Procedure for Institution of Appeals (Chapter III- Rule 38 to 40):

Cause List (Chapter IV -Rule 38 to 40)

Preparation and publication of daily cause list (Rule 38)

• The Registrar shall prepare and publish the cause list for the next working day.
• Cause list shall include all the information as specified in Form GSTAT CDR-01.
• As per Form GSTAT CDR-01, following shall be disclosed :
  • Court No. and Time
  • Name of the Members
  • Appeal No.
  • Interlocutory Application or main application
  • Purpose
  • Section
  • Name of parties
  • Name of AR for Petitioner or Appellant
  • Name of counsel for Respondent
  • Remarks
• Such cause list shall be published on the notice board of the Appellate Tribunal and GSTAT Portal before the closing of working hours on each working day.
• President of Appellate Tribunal shall determine the priority of listing of cases in daily cause list.
• Subject to President’s directions, listing of cases in the daily cause list shall be in the following order of priority, unless otherwise ordered by the concerned Bench:

(a) cases for pronouncement of orders

(b) cases for clarification

(c) cases for admission

(d) cases for orders or directions

(e) part-heard cases, latest part-heard having precedence

(f) cases posted as per numerical order or as directed by the Bench.

• Registrar shall communicate the date and place of hearing of appeal / application to the parties.
• Title of daily cause list shall consist of the following:

• Number of the appeal,
• The day, date and time of the sitting Bench
• Hall number
• Coram indicating the names of the Judicial Members and Technical Members constituting the Bench.

• Daily cause list shall show the following against the number of each case listed:

• names of the legal practitioners or authorised representative appearing for both sides and setting out in brackets the designation of the parties whom they represent.
• names of the parties, if unrepresented, with their ranks in brackets.

New cause list and adjournment of cases (Rule 39)

• New cause list and adjournment of cases on account of non-sitting of an Appellate Tribunal is governed by Rule 39.
• If due to declaration of holiday or for any other unforeseen reason, the Appellate Tribunal does not function for the day, the new daily cause list shall be prepared for the cases listed for the day.
• When the sitting of a particular Bench is cancelled for the reason of inability of any Member of the Bench, the Registrar shall, unless otherwise directed, adjourn the cases posted before that Bench to any other convenient date.
• The adjournment or posting or directions shall be notified on the notice board and on the GSTAT portal.

Service of notices and communication (Rule 40)

• Any notice or communication to be issued by the Appellate Tribunal may be served by any of the method specified in section 169 of the CGST Act, 2017.
• Common portal for this purpose shall mean GSTAT portal and not GSTN portal.
• As an over-ridding provision, Appellate Tribunal may after taking into account the number of respondents and their place of residence or work or service are so many that they could not be effected in any manner and other circumstances, direct that notice of the petition or application shall be served upon the respondents in any other manner, including any manner of substituted service, as it appears to the Appellate Tribunal just and convenient.
• A notice or process may also be served on an authorised representative of the applicant or the respondent, as the case may be, in any proceeding or on any person authorised to accept a notice or a process, and such service on the authorised representative shall be deemed to be a proper service.

 (To be continued…..)