GSTAT (PROCEDURE) RULES – PART 13

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 XIV- Rule 115 and Chapter XV - Rule 116 to 124):

Electronic filing and processing of appeals and conduct of proceedings in the Appellate Tribunal in hybrid mode (Chapter XIV - Rule 115)

Electronic filing and processing of appeals and conduct of proceedings in the Appellate Tribunal in hybrid mode (Rule 115)

• This Rule overrides Chapters I to XIV except as otherwise may be provided by the President of Appellate Tribunal.
• All appeals / application shall be filed before Appellate Tribunal by uploading electronically on GSTAT portal.
• All appeals / application shall be scrutinised and processed electronically through the GSTAT portal.
• All notices, communications and summons shall be issued electronically and signed in the manner provided on the said portal.
• Following shall be signed, verified and uploaded electronically on the GSTAT portal:

• all replies,
• documents to be presented before Appellate Tribunal, and
• documents as directed by Appellate Tribunal.

• All proceedings before Appellate Tribunal shall be conducted through the GSTAT portal and all such proceedings shall be recorded on the said portal.
• Summary of final order passed by Appellate Tribunal / Bench in appeal shall be uploaded in the form prescribed in the CGST Rules, 2017 (Form GST APL-04)
• All hearings before the Appellate Tribunal may be conducted, either in the physical mode or upon the permission of the President, in the electronic mode.

Miscellaneous (Chapter XV - Rule 116 to 124)

Register of appeals, petitions, etc. (Rule 116)

• Register in prescribed GSTAT CDR-07 for Supreme Court and GSTAT CDR-08 for High Courts shall be maintained in regard to appeals, petitions, etc., against the orders of the Appellate Tribunal to Supreme Court and High Courts.
•  Necessary entries in these registers shall be promptly made by the judicial branch.
• GSTAT Form CDR-07 is for appeals to Supreme Court and contains:

• Court No.
• No. of Appeal Before the GSTAT
• No. of Order in Appeal
• Name of the Applicant or Respondent
• Date of dispatch of records to GSTAT
• Date of receipt of records at GSTAT
• Appeal dismissed or allowed with date
• Interim Direction If any, with date
• Final order in the appeal with date
• Direction If any, for compliance by the Appellate Tribunal
• Steps Taken for compliance
• Remarks

• GSTAT Form CDR-08 is for appeals to High Court and contains:

• Court No.
• No. of Appeal Before the GSTAT
• No. of Order in Appeal
• Name of the Applicant or Respondent
• Date of dispatch of records to GSTAT
• Date of receipt of records at GSTAT
• Appeal dismissed or allowed with date
• Interim Direction If any, with date
• Final order in the appeal with date
• Direction If any, for compliance by the Appellate Tribunal
• Steps Taken for compliance
• Remarks

• The register shall be placed for scrutiny by the President or Vice-President, as the case may be, in the first week of every month.

Placing of Orders of Supreme Court and High Courts before the Appellate Tribunal (Rule 117)

• The interim or final order passed by the Supreme Court or High Courts in an appeal or other proceeding against the GSTAT decision shall be placed before the President of the GSTAT and the same Bench of Members for information and kept in the relevant case file.
• The registrar’s immediate attention will be drawn to directions requiring compliance.

Registrar to ensure compliance of Supreme Court or High Courts Orders (Rule 118)

• Registrar shall be duly bound to take expeditious steps to comply with the directions of the Supreme Court/ High Courts in matters pertaining to the Appellate Tribunal.

  Fees (Rule 119)

• Fees has been prescribed in respect of various matters including interlocutory application in the Schedule of Fees appended to these rules.
• It is provided that no fee shall be payable or shall be liable to be collected on a petition or application filed or reference made by any departmental authority connected with a matter in question before the Appellate Tribunal.
• Fees referred to shall be paid on GSTAT portal in the manner provided thereon in respect of a petition or appeal or application filed or references made before the Principal Bench or the Bench of the Appellate Tribunal.
• The schedule of fee payable is as under:

Award of costs in the proceedings (Rule 120)

• The GSTAT may award the cost for meeting the legal expenses of the respondent of the defaulting the party, whenever it deems fit. 
• It may require either party to cover the litigation costs of the other side in suitable cases. 
• It may impose exemplary costs on the defaulting party in case of abuse of the court process.

Dress for the Members (Rule 121)

• The dress for the Members shall be such as may be prescribed by the President of the Appellate Tribunal.

 Dress for the parties (Rule 122)

• Every authorised representative other than a relative or regular employee of a party shall appear before the Appellate Tribunal in his professional dress, and if there is no such dress prescribed, then if a male, they have to be in a close-collared black coat, or in an open-collared black coat, with white shirt and black tie; or if a female, they have to wear in a black coat over a white sari or any other white dress.
• During the summer season from the 15th April to 31st August, the authorised representatives may, when appearing before a Bench of the Appellate Tribunal, dispense with the wearing of a black coat.
• Regular employee of a party shall not include a departmental officer who is appointed as an authorised representative.

Removal of difficulties and issuance of directions (Rule 123)

• Where the rules are silent or no provision is made, the President may issue appropriate directions to remove difficulties and issue such orders or circulars to govern the situation or contingency that may arise in the working of the Appellate Tribunal.

Inspection of the State Benches (Rule 124)

• The President, or any Judicial or Technical Member of the Principal Bench as nominated by the President, shall have the authority to inspect the office and proceedings of the State Benches, as per procedure and rules for travel and inspection as decided by the President.
• Such nomination and identification of office / state Bench shall ordered by the President.

(To be continued…..)