GSTAT (PROCEDURE) RULES – PART 9

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 67 to 71):

Inspection of Record (Chapter VIII - Rule 67 to 71)

Inspection of the records (Rule 67)

• Record can be inspected by making an application in writing in prescribed GSTAT-FORM-03 to the Registrar and by paying the fee prescribed as per Schedule of Fee.
• The applicant to any case or their authorised representative may be allowed to inspect the record of the case.
• Form GSTAT-Form-03 contains the following information:

• GSTIN/ Temporary Identification /Unique Identification Number
• Name of the appellant
• Address of the appellant
• Original Appeal/Order Number                                Date
• Grounds of inspection
• Purpose of inspection
• Details of payment
• Detail of documents for inspection
• Remarks, if any

• The fee for application for inspection of records as per Rule 67 is Rs. 5,000.
• Fee for obtaining certified true copy of final order passed to parties other than the concerned parties under Rule shall be Rs. 5 per page
• Inspection of allowed for both- pending and decided cases.

Grant of inspection (Rule 68)

• Inspection of records of a pending or decided case before the Appellate Tribunal shall be allowed only on the order of the Registrar.

Application for grant of inspection (Rule 69)

• Application for inspection in Form GSTAT-03 shall be presented at the Registry on any working day between 10:30 AM to 1:30 PM
• Such application shall be made two days before the date on which inspection is sought, unless otherwise permitted by the Registrar.
• On being presented by the Registry with its remarks, Registrar shall consider and pass appropriate orders.
• In case of inspection of pending case, inspection shall not be permitted ordinarily on the date of hearing or a day preceding the date of hearing.

Mode of inspection (Rule 70)

• If the inspection is granted, Deputy Registrar or Assistant Registrar shall arrange to procure the records of the case and allow inspection of such records on the date and time fixed by the Registrar.
• The timing for inspection may be between 10.30 a.m. and 12.30 p.m. and between 2.30 p.m. and 4.30 p.m. on any working day.
• Inspection shall be done in the immediate presence of an officer authorised in that behalf by the Registrar.
• The person inspecting the records shall not in any manner cause dislocation, mutilation, tampering or damage to the records in the course of inspection.
• The person inspecting the records shall not make any marking on any record or paper so inspected and taking notes.
• The person supervising the inspection, may at any time prohibit further inspection, if in his opinion, any of the records are likely to be damaged in the process of inspection or the person inspecting the records has violated or attempted to violate the provisions of these rules.
• In such an event, such supervising person shall immediately make a report about the matter to the Registrar and seek further orders from the Registrar and such notes shall be made in the Inspection Register.

Maintenance of register of inspection (Rule 71)

• The Deputy Registrar or Assistant Registrar shall cause to maintain a Register as per GSTAT-CDR -06 for the purpose of inspection of documents or records.
• The Deputy Registrar or Assistant Registrar shall obtain therein the signature of the person making such inspection on the Register as well as on the application on the conclusion of inspection.
• Form GSTAT-CDR-06 prescribes format for inspection register and should contain the following details:

• No. of Application with date
• Name of Applicant and Address
• No. of Appeal related, if any
• Application dismissed or allowed with date
• Payment of Fee
• Date of Inspection and conclusion
• Signature of the applicant
• Inspection Supervisory Officer
• Remarks

 (To be continued…..)