Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The GSTAT Procedure Rules, 2025 comprehensively regulate the procedural framework for the Goods and Services Tax Appellate Tribunal, establishing comprehensive guidelines for filing appeals, conducting hearings, maintaining records, and managing tribunal proceedings. Key provisions include electronic filing mechanisms, detailed procedural requirements for appeals, standards for document submission, rules governing authorized representatives, and protocols for case disposal. The rules emphasize transparency, efficiency, and structured judicial processes, providing a systematic approach to resolving GST-related disputes through a specialized appellate mechanism with clearly defined operational parameters.
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