GSTAT (PROCEDURE) RULES, 2025 - PROPOSED CHANGES

Rule

Proposed Change in Rules

Rule 2(f)

Certified copy means the original copy of the order or the documents received by the party, or a copy thereof duly authenticated by an officer of the concerned department, or a copy duly authenticated by the appellant or respondent or their 'authorised representative'

Rule 15(b)

Registrar can notify the procedure of filing appeal to the Appellate Tribunal, as directed by the Tribunal

Rule 21(1)

Every Form of appeal required to be heard by the Appellate Tribunal shall be accompanied by a certified copy of the order appealed against and order of original adjudicating authority along with all documents including relied upon documents:

PROVIDED that where order appealed against is uploaded on the common portal, then certified copy of the order appealed against may not to be accompanied.

Rule 21(2)

A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) of rule 110 of the Rules shall be submitted online and a final acknowledgement, shall be issued under the Rules, by the GSTAT Portal.

Rule 21(6)

All relevant documents including relied upon documents shall be clearly legible, duly paged, indexed and furnished online duly signed or verified through electronic verification code.

Rule 22

For endorsement and verification, following 'note' may be added in rule-

Note- For the purpose of preferring an appeal / filing an appeal properly, one verification of the appellant containing the statement that 'The contents of the statement of facts, grounds of appeal and the annexures filed as documents are true and correct to his best knowledge, belief and information,' with an identification by the advocate, tax professionals in Form APL-05.'

Rule 23

• Bench in its own discretion may relax the requirement of Rule 23(1) on translation of document other than in English language.
• Rule 23(2) on non-hearing until all parties confirm for translated documents is to be omitted.

Rule 29

• An interlocutory application can be filed only for stay, direction, rectification in order, condonation of delay, early hearing, exemption from production of copy of order appealed against or extension of time prayed for in pending matters, restoration or other interim prayers and shall include all the information as per the prescribed GSTAT FORM-01 and the requirements prescribed in that behalf shall be complied with by the applicant, besides filing an affidavit supporting the application.

• For adjournment of hearing date of appeals or applications listed, the filing of Interlocutory application is not mandatory.

Rule 36

Filing of reply and other documents by the respondents shall be within one month of the receipt thereof or within such time as may be specified or extended by the Bench.

Rule 37

In filing of rejoinder, reference to 'reply' filed by respondent shall be taken as reference to 'cross objections' filed by the respondent.

Rule 38

• Cause list to be prepared on a weekly basis and not as a daily cause list.
• Weekly cause list to be prepared before closing of working hours on last working day of the previous week.
• Subject to direction of President, listing of cases in the weekly cause list shall be in the following order of priority (to be listed), for each working day of the week for the Bench, unless otherwise ordered by the concerned Bench.
• On the discretion of President, Vice-President or Member presiding of the Bench, supplementary cause list may be published.

Rule 39

In case of new cause list and adjournment of cases on account of non-sitting of an Appellate Tribunal, the new cause list shall be prepared for the cases listed for the day, by suitably incorporating the listed cases for a subsequent day or days as directed by the Bench.

Rule 119

There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112 of the CGST Act.