Appeal Procedure: mandatory electronic filing and standardized rules streamline institution, service, hearings and record-keeping before the appellate tribunal. The Rules institute a detailed procedure for appeals to the Goods and Services Tax Appellate Tribunal, mandating electronic filing on the GSTAT portal in prescribed Forms with specified contents, verification and certified or attested supporting documents; provide for scrutiny, return for defects, registration and cause-listing; require service of copies on respondents and Commissioners; regulate interlocutory applications, translation into English, and limits on new grounds without leave; and empower the Registrar and the Bench to manage filings, call records, order reproduction of documents at party cost, and direct hybrid or electronic hearings.
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.
Appeal Procedure: mandatory electronic filing and standardized rules streamline institution, service, hearings and record-keeping before the appellate tribunal.
The Rules institute a detailed procedure for appeals to the Goods and Services Tax Appellate Tribunal, mandating electronic filing on the GSTAT portal in prescribed Forms with specified contents, verification and certified or attested supporting documents; provide for scrutiny, return for defects, registration and cause-listing; require service of copies on respondents and Commissioners; regulate interlocutory applications, translation into English, and limits on new grounds without leave; and empower the Registrar and the Bench to manage filings, call records, order reproduction of documents at party cost, and direct hybrid or electronic hearings.
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