TaxTMI 
TaxTMI 
TaxTMI 
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 72 to 83):
Appearance of authorized representative (Chapter IX - Rule 72 to 77)
- GSTAT (Procedure) Rules, 2025 contains rules for Authorized Representative (AR) in Rule 2(d) and 72 to 77 of these rules.
- Following Rules have been prescribed for legal practitioner and authorized representatives in any proceedings before the Appellate Tribunal:
Rule | Relating to |
Appearance of authorised representative | |
Consent for engaging or change of authorised representative (Duly stamped as per the respective High Court rules) | |
Restrictions on appearance | |
Restriction on party’s right to be heard | |
Empanelment of special authorised representatives by the Appellate Tribunal | |
Professional dress for the authorised representatives |
- AR is a person who is appointed by:
- Central Government, or
- States Government, or
- Officer duly authorized
to appear / plead / act for the Commissioner, or
- Authorized in writing through vakalatnama duly stamped to appear / plead / act on behalf of such person.
- AR must file vakalatnama / Memorandum of Appearance / Letter of Authorization with information as per Form GSTAT Form -04
- In case of change of AR, written consent of erstwhile AR is necessary
- GSTAT may restrict the party to appear before it if the AR has been appointed
- GSTAT may prepare a panel of special AR’s / experts to assist it
- AR shall not appear before GSTAT for any person whose interest is opposed to that of his former client except with the GSTAT’s permission.
- AR shall wear the professional dress as prescribed in their code of conduct.
Affidavits (Chapter X - Rule 78 to 83)
Title of Affidavits (Rule 78)
- Every affidavit shall be titled as “Before the Goods and Services Tax Appellate Tribunal (GSTAT)”.
- Affidavit should be followed by the cause title of the appeal or application or other proceedings in which the affidavit is sought to be used.
Form and contents of the Affidavit (Rule 79)
- The affidavit shall conform to the requirements of Order XIX, Rule 3 of Civil Procedure Code, 1908.
Persons authorised to attest (Rule 80)
- An advocate or notary shall be authorized to attest the affidavit.
- Affidavits shall be sworn or affirmed before an advocate or notary.
- Affidavit shall bear official seal of person attesting the same.
Affidavits of illiterate, visually challenged persons (Rule 81)
- An affidavit can also be sworn or affirmed by any person who appears to be illiterate, visually challenged or unacquainted with the language in which the affidavit is written.
- In such a case, the attester shall certify that the affidavit was read, explained or translated by him or in his presence to the deponent and that he seemed to understand it, and made his signature or mark in the presence of the attester which shall include all the information as specified in GSTAT FORM-05.
- Form GSTAT-05 contains a certification when a deponent is unacquainted with the language of the affidavit or is blind or illiterate.
Identification of deponent (Rule 82)
- If the deponent is not known to the attester, his identity shall be testified by a person known to him.
- The person identifying shall affix his signature in token thereof.
Annexures to the Affidavit (Rule 83)
- Document accompanying an affidavit shall be referred to therein as Annexure number
- The attester shall make the endorsement thereon that this is the document marked putting the Annexure number in the affidavit.
- The attester shall sign therein and shall mention his name and his designation.
(To be continued…..)