GSTAT PROCEDURE RULES – PART 8

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 59 to 66):

Maintenance of Registers (Chapter VII - Rule 59 to 66)

Registers to be maintained (Rule 59)

• At the Appellate Tribunal, following registers shall be maintained:

• register of un-numbered petitions or appeals (Form GSTAT-CDR-03),
• register of petitions or appeals (Form GSTAT-CDR -04), and
• register of interlocutory applications (Form GSTAT-CDR -05).

• Such registers shall be maintained online / offline.
• Shall be posted on a day to day basis by ministerial officer or officer of Registry, subject to any order of the President.
• Contents of these registers are prescribed in respective forms.
• Form GSTAT CDR-03 is Register of Provisional Appeals which shall contain the following information:

• Provision Appeal No.
• Appellant’s Name(s) and Address
• Respondent name(s) and Address
• No. of Order in Appeal
• State Jurisdiction
• Appeal accepted or rejected with date
• Payment of fee
• Remarks

• Form GSTAT CDR-04 is Register of Appeals which shall contain the following information:

•  Appeal No.
• Appellants‘ Name(s) and address
• Respondent name(s) and address
• No. of Order in Appeal
• Period of dispute
• Section under which original order passed
• State Jurisdiction
• Bench to which assigned and whether single Member case
• Interim Order, if any with date
• Date of final appeal order
• Nature of order allowed, partly allowed or dismissed
• Remarks

• Form GSTAT CDR-05 is the Register of Interlocutory Appeals which shall contain the following information:

• Original Appeal No.
• No. of Interlocutory Appeal
• Appellant’s Name(s) and address
• Respondent Name(s) and address
• Bench for which application/ appeal filed
• Date of order in interlocutory application
• Order- whether allowed or dismissed, with date
• Remarks

Arrangement of records in pending matters (Rule 60)

• The record of appeals or petitions shall be kept or divided in four different parts (flies) and shall be collated and maintained as such. These files are:

• main file (Petition being kept separately)
• miscellaneous application file
• process file, and
• execution file.

Contents of main file (Rule 61)

• Main file shall be maintained as a permanent record till it is ordered to be destroyed as per rules.
• Main file shall be maintained in the following order:

• index
• order sheet
• final order or judgment
• Form of appeal or petition, as the case may be, together with any schedule annexed thereto
• counter or reply or objection, if any
• oral evidence or proof of affidavit
• evidence taken on commission
• documentary evidence, and
• written arguments.

Contents of process file (Rule 62)

• Process file shall contain the following papers / documents / items:

• index
• power of attorney or vakalatnama
• summons and other processes and affidavits relating thereof
• applications for summoning witness
• letters calling records, and
• all other miscellaneous papers such as postal acknowledgements.

Contents of execution file (Rule 63)

• Execution file shall contain the following items:

• index
• the order sheet
• the execution application
• all processes and other papers connected with such execution proceedings
• transmission of order to civil court, if ordered, and
• result of execution.

 File for miscellaneous applications (Rule 64)

• For all miscellaneous applications, there may be only one file.
• The file shall contain the following which shall be filed in that order:

• title page prefixed to it
• the diary
• the miscellaneous applications
• supporting affidavit
• the order sheet
• all other documents

Preservation of Record (Rule 65)

• All documents and records relating to petitions / appeals / applications dealt with by the Appellate Tribunal shall be maintained or stored as per rules.
• Other physical records kept in a record room shall be preserved for a period of five years after the passing of the final order.
• However, the record of the petitions or applications dealt with by the Appellate Tribunal, including the orders and directions passed by the Appellate Tribunal, shall be maintained by the Registry of the Appellate Tribunal for a period of fifteen years after the passing of the final order.

Retention, Preservation and Destruction of records (Rule 66)

• Record keeper or any other officer so designated shall be responsible for the records consigned to the record room.
• Record keeper shall scrutinise the records received by him within three days and prepare an index in prescribed format.
• Registrar shall weed out the record on the expiry of the period for preservation of the records.

 (To be continued…..)

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