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    <title>Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025: A New Era in GST Dispute Resolution</title>
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    <description>The rules establish the Goods and Services Tax Appellate Tribunal procedure under Section 111 to govern GST appeals, define the Tribunal&#039;s multi bench structure and administrative roles, and confer civil court like powers to summon witnesses, receive evidence and review orders. They mandate standardized formats and digital filing via the GSTAT portal, require certified copies and affidavits, and prescribe protocols for interlocutory applications, summons, adjournments and time bound hearings, while defining authorised representatives for parties and revenue.</description>
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