Minutes of the meeting - 3rd & 4th meeting of the “Committee for Resolution of Representation received from various Trade / Bar Associations” of Goods and Services Tax Appellate Tribunal (GSTAT)
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GSTAT procedure rules amendments reshape appeal filing, verification, defect scrutiny, cause lists, and rectification fee provisions. The Committee considered proposed amendments to the GSTAT (Procedure) Rules, 2025 covering certified copies, appeal filing, documentation, verification, translation, scrutiny of defects, interlocutory applications, cross-objections, replies, rejoinders, cause lists, rectification, and fee provisions. It recommended revised filing and verification requirements, portal-based compliance, relaxation of translation rules, expanded scrutiny and rectification timelines, weekly cause lists, and a no-fee proviso for rectification applications, while recording that no amendment was required to the rectification limitation rule and that fee prescriptions under the CGST Rules were outside its jurisdiction.
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Provisions expressly mentioned in the judgment/order text.
GSTAT procedure rules amendments reshape appeal filing, verification, defect scrutiny, cause lists, and rectification fee provisions.
The Committee considered proposed amendments to the GSTAT (Procedure) Rules, 2025 covering certified copies, appeal filing, documentation, verification, translation, scrutiny of defects, interlocutory applications, cross-objections, replies, rejoinders, cause lists, rectification, and fee provisions. It recommended revised filing and verification requirements, portal-based compliance, relaxation of translation rules, expanded scrutiny and rectification timelines, weekly cause lists, and a no-fee proviso for rectification applications, while recording that no amendment was required to the rectification limitation rule and that fee prescriptions under the CGST Rules were outside its jurisdiction.
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