GSTAT (PROCEDURE) RULES – PART 11

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 84 to 98):

Discovery, Production and return of documents (Chapter XI- Rule 84 to 87)

Application for production of documents, form of summons (Rule 84)

• Discovery or production and return of documents shall be regulated by the provisions of the Code of Civil Procedure, 1908, except in cases provided otherwise.
• Any application for summons to produce document shall be on a plain paper setting out:

• document the production of which is sought.
• the relevancy of the document, and
• where the production of a certified copy would serve the purpose, whether application was made to the proper officer and the result thereof.

• A summon for production of documents in the custody of a public officer other than a court shall include all the information as specified in GSTAT FORM-06
• It shall be addressed to the concerned Head of the Department or such other authority as may be specified by the Appellate Tribunal.
• Form GSTAT-06 is the format of summon to be issued to cause production of documents / record.

Suo motu summoning of documents (Rule 85)

• Appellate Tribunal is empowered to suo motu, issue summons for production of public document or other documents in the custody of a public officer.

Marking of documents (Rule 86)

• On production of documents, marking shall be done as follows:

• if relied upon by the appellant‘s or petitioner‘s side, they shall be numbered as ‘A’ series.
• if relied upon by the respondent‘s side, they shall be marked as ‘B’ series, and
• the Appellate Tribunal exhibits shall be marked as ‘C’ series.

• Appellate Tribunal is empowered to direct the applicant to deposit with the Appellate Tribunal through online mode a sum sufficient to defray the expenses for transmission of the records.

Return and transmission of documents (Rule 87)

• An application for return of the documents produced shall be numbered.
• No such application shall be entertained after the destruction of the records.
• Appellate Tribunal may, at any time, direct return of documents produced subject to such conditions as it deems fit.

Examination of witnesses and issue of commissions (Chapter XII- Rule 88 to 98)

Procedure for examination of witnesses, issue of Commissions (Rule 88)

• Provisions of the Orders XVI and XXVI of the Code of Civil Procedure, 1908, shall mutatis mutandis apply in the matter of:
  • summoning
  • enforcing attendance of any person
  • examining him on oath
  • issuing commission for the examination witnesses, or
  • issuing commission for production of documents.

Examination in camera (Rule 89)

• Witnesses can be examined in camera by the Appellate Tribunal.
• Examination in camera shall be at the discretion of the Appellate Tribunal.

Form of oath or affirmation to witness (Rule 90)

• There is a prescribed form for administering oath to the witness.
• It shall be in the following form:

“I do swear in the name of God or solemnly affirm that what I shall state shall be truth, the

whole truth and nothing but the truth”.

Form of oath or affirmation to interpreter (Rule 91)

• Oath or solemn affirmation shall be administered to the interpreter before the Bench Officer or Court Officer in prescribed form.
• Such oath/ affirmation shall be in the following form:

“I do swear in the name of God or solemnly affirm that I will faithfully and truly interpret and explain all questions put to and evidence given by witness and translate correctly and accurately all documents given to me for translation.”

Officer to administer oath (Rule 92)

• The oath or affirmation shall be administered by the Court officer.

Form of recording of deposition (Rule 93)

• The Deposition of a witness shall be recorded in prescribed GSTAT FORM-07.
• GSTAT Form-07 contains the following information:

• Name
• Father‘s/Mother‘s/Husband‘s Name
• Age
• Occupation
• Place of Residence and address
• Name of the Officer administering the Oath / affirmation
• Name of the Interpreter if any, duly sworn/ solemnly affirmed
• It also contains names of persons examining / cross-examining / re-examining.
• It is dated and to be signed by witness on each page and person cross examining / re-examining.
• It is also to be signed / dated by Member of Appellate Tribunal.

• Each page of the deposition shall be initiated by the Members constituting the Bench.
• Corrections, if any, pointed out by the witness may, if the Bench is satisfied, be carried out and duly initialled. If not satisfied, a note to the effect be appended at the bottom of the deposition.

Numbering of witnesses (Rule 94)

• The witnesses called by the applicant or petitioner shall be numbered consecutively. 
• Witnesses of applicant are marked as PW’s and those by respondents as RWs.

Grant of discharge certificate (Rule 95)

• Witness discharged by the Appellate Tribunal may be granted a certificate in prescribed GSTAT FORM-08 by the Registrar.
• Form GSTAT-08 is issued by the Registrar under the seal of Appellate Tribunal as a relieving certificate.

Witness allowance payable (Rule 96)

• Witness and interpreter may be paid allowances towards travelling and daily allowances.
• In case of a Government servant, such allowance maybe drawn from the Government as may be admissible to him as per his employer’s rules.
• In case of no such provision, he shall be entitled to be paid as allowance, a sum which in the opinion of the Registrar is sufficient to defray reasonable travelling and other expenses.
• The party applying for the summons shall deposit with the Registrar the amount of allowance as estimated by the Registrar well before the summons is issued.
• If the witness is summoned as a court witness, the amount estimated by the Registrar shall be paid as per the directions of the Appellate Tribunal.

Records to be furnished to the Commissioner (Rule 97)

• Appellate Tribunal shall furnish to the Commissioner such of the records of the case as the Appellate Tribunal considers necessary for executing the Commission.
• Original documents shall be furnished only if a copy does not serve the purpose or cannot be obtained without unreasonable expense or delay.
• Delivery and return of records shall be made under proper acknowledgement.

Taking of specimen handwriting, signature etc. (Rule 98)

• If required, Commissioner may take certain specimens of witnesses examined by him.
• Such specimens could be of:

• handwriting,
• signature, or
• fingerprint

of any witness examined.

 (To be continued…..)