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    <title>FILING OF APPEAL BEFORE GOODS AND SERVICES TAX APPELLATE TRIBUNAL – PART IV</title>
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    <description>Electronic filing is mandated for all appeals and applications before the Appellate Tribunal via the GSTAT portal, with electronic issuance of notices, communications and signatures, electronic conduct and recording of proceedings, and hearings in physical or electronic mode. The Tribunal may admit additional evidence on specified grounds with written reasons, allow cross-examination by ICT, and require evidence by affidavit. Definitions, qualifications, disqualifications and change procedures for an authorised representative are prescribed, alongside empanelment, dress code and misconduct procedures.</description>
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