GSTAT (PROCEDURE) RULES - PART-14

Dr. Sanjiv Agarwal

GSTAT (Procedure) Rules 2025 set mandatory forms for appeals, records, affidavits, summons, and tribunal documentation The GSTAT (Procedure) Rules, 2025 prescribe specific forms for use by appellants, respondents, the Tribunal, and its staff in Goods and Services Tax appellate proceedings. These forms cover various procedural aspects including filing appeals, inspection of records, memorandum of appearance, affidavits, summons, depositions, certificates of discharge, and registers for cause lists, court diaries, and appeals at different judicial levels. Designated officers and registrars are responsible for maintaining registers and records, ensuring standardized documentation and procedural compliance within the Tribunal's operations. (AI Summary)

Summary of forms prescribed under GSTAT (Procedure) Rules, 2025

There are two types of forms prescribed under the GSTAT (Procedure) Rules, 2025- one for the use of appellant/respondent and the other for the use by the Tribunal/Benches.

The gist of prescribed forms is as under:

S. No.	Form No.	Under which Rule	Relating to	Action to be done by
1.	GSTAT Form -01	29, 49		Appellant/Applicant/ Respondent
2.	GSTAT Form-02	54	Order sheet	Deputy/Assistant Registrar
3.	-	66, 113	Format of Indexing for records	Tribunal office/record keeper
4.	GSTAT Form-03	67	Application to the Registrar for inspection of records	Applicant
5.	GSTAT Form-04	72	Memorandum of appearance	Authorized Representative of Appellant/Respondent
6.	GSTAT Form -05	81	Before the Goods and Services Tax Appellate Tribunal	Attester of Affidavit
7.	GSTAT Form-06	84	Summon	Registrar
8.	GSTAT Form -07	93	Deposition	Witness of petitioner/ respondent
9.	GSTAT Form-08	95	Certificate of discharge	Registrar
10.	GSTAT Form CDR-01	38	Format of Cause list	Tribunal Registry
11.	GSTAT Form CDR-02	53, 110	Court diary	Court officer/Registrar
12.	GSTAT Form CDR-03	59(a)	Register of Provisional Appeals	Designated officer in Registry
13.	GSTAT Form CDR-04	59(b)	Register of Appeals	Designated officer in Registry
14.	GSTAT Form CDR-05	59(c)	Register of Interlocutory Appeals	Designated officer in Registry
15.	GSTAT Form CDR-06	71	Register of Inspection	Registrar
16.	GSTAT Form CDR-07	116	Register of appeals/ petition before Supreme Court	Judicial Branch of Tribunal
17.	GSTAT Form CDR-08	116	Register of appeals/ petition before High Court	Judicial Branch of Tribunal

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