TaxTMI 
TaxTMI 
Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
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.... ^4[sub-section] (4) of section 2 of the said Act; (c) "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal established under section 109 of the Act; (d) "authorised representative" in relation to any proceedings before the Appellate Tribunal means, - (i) a person duly appointed by the Central Government or by the concerned State Governments or by an officer duly authorised in this behalf as authorised representative to appear, plead and act for the Commissioner in such proceedings; or (ii) "a person authorised in writing or through a vakalatnama, duly stamped, by a party to present his case before the Appellate Tribunal as provided under section 116 of the Act, to appear, plead or act on his behalf in such proceedings; (e) "Bench" means the Bench of the Appellate Tribunal referred to in section 109 of the CGST Act; (f) "certified copy" means the original copy of the order or the documents received by the party, or a copy thereof duly authenticated by the concerned department, or a copy duly authenticated by the 'authorised representative' of the appellant or respondent; (g) "CGST" means the Central ....
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....te Tribunal remains closed shall also be excluded. 4. Format of order or direction or ruling. - Every ruling, direction, order, summons, warrant or other mandatory process shall be issued by the Appellate Tribunal in the name of the President or the Member and shall be signed by the Registrar or any other officer specifically authorised in that behalf by the President, with the day, month and year of signing and shall be sealed with the official seal of the Appellate Tribunal, where physical copy of such ruling, direction, order, summons, warrant or other mandatory process is issued. 5. Official seal of the Appellate Tribunal. - The official seal and emblem of the Appellate Tribunal shall be such, as the President may from time to time specify and shall be in the custody of the Registrar. 6. Custody of the records. -The Registrar shall have the custody of the records of the Appellate Tribunal and no record or document filed in any case or matter shall be allowed to be taken out of the custody of the Appellate Tribunal without the leave of the Appellate Tribunal: Provided that the Registrar may allow any other officer of the Appellate Tribunal to remove any official pape....
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....to-day administration of the Appellate Tribunal; (b) notify the procedure of filing appeal to the Appellate Tribunal; (c) registration of appeals, petitions and applications and scrutiny thereof; (d) receive applications for amendment of appeal or the petition or application or subsequent proceedings; (e) receive applications for fresh summons or notices and regarding services thereof; (f) receive applications for short date summons and notices; (g) receive applications for substituted service of summons or notices; (h) receive applications for seeking orders concerning the admission and inspection of documents; (i) maintain records of proceedings and manage the registry; and (j) such other incidental matters as the President may direct from time to time. 16. Power of adjournment. - All adjournments shall normally be sought before the concerned Bench and in extraordinary circumstances, the Registrar may, if so directed by the Appellate Tribunal in chambers, at any time adjourn any matter and lay the same before the Appellate Tribunal in chambers. 17. Delegation powers of the President. - (1) The ....
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.... each aggrieved person will be required to file a separate appeal, and common appeals or joint appeals shall not be entertained. 19. Date of presentation of appeals. -- The Registrar or, as the case may be, the officer authorised by him, shall endorse on every Form of appeal the date on which it is presented or deemed to have been presented under that rule and shall sign the endorsement, if the appeal is filed manually. 20. Contents of an appeal Form. - (1) Every Form of appeal shall set forth concisely and under distinct heads, the grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper. (2) Every Form of appeal, cross-objections, reference applications, stay applications or any other miscellaneous applications shall also be typed neatly in double spacing on the A4 size paper and the same shall be duly paged, indexed and tagged firmly with Form of appeal in a separate folder. (3) Every Form of appeal or application or cross-objection shall be signed and verified by the appellant or applicant or respondent or the authorised representative. The appellant or applicant or respondent or the authorised representative....
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....ppeal or pleading along with all the relevant documents including relied upon documents, there shall appear the name and signature of the authorised representative and every appeal or pleadings shall be signed and verified by the party concerned in the manner provided by these rules. 23. Translation of documents. - (1) A document other than English language intended to be used in any proceeding before the Appellate Tribunal shall be received by the Registry accompanied by a translated copy in English, which is agreed to by both the parties or certified to be a true translated copy by the authorised representative engaged on behalf of parties in the case; (2) Appeal or other proceeding shall not be set down for hearing until and unless all parties confirm that all the documents filed on which they intend to rely are in English or have been translated into English and required number of copies are filed with the Appellate Tribunal. 24. Endorsement and scrutiny of petition or appeal or document. - (1) If, on scrutiny, the appeal, application or any other document is found to be defective, such document shall, after notice to the party, be returned for compliance and if there ....
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.... materials as he deems fit for satisfying himself about due authorisation. 29. Interlocutory applications.- Every interlocutory application for stay, direction, rectification in order, condonation of delay, early hearing, exemption from production of copy of order appealed against or extension of time prayed for in pending matters shall include all the information as per the prescribed GSTAT FORM-01 and the requirements prescribed in that behalf shall be complied with by the applicant, besides filing an affidavit supporting the application. 30. Procedure on production of defaced, torn or damaged documents.- When a document produced along with any pleading appears to be defaced, torn, or in any way damaged or otherwise its condition or appearance requires special notice, a mention regarding its condition and appearance shall be made by the party producing the same in the Index of such a pleading and the same shall be verified and initialed by the officer authorised to receive the same. 31. Grounds which may be taken in appeal.- The appellant shall not, except by leave of the Appellate Tribunal, urge or be heard in support of any grounds not set forth in the Form of appeal, ....
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.... and every application made, under the provisions of the Act, shall be registered and numbered, and the provisions of these rules, relating to appeals shall, so far as may be, apply to such form or application. 36. Filing of reply and other documents by the respondents. - (1) Each respondent may file his reply to the petition or the application and copies of the documents, either in person or through an authorised representative, with the registrar as specified by the Appellate Tribunal within one month of the receipt thereof. A copy of such reply and the copies of other documents shall be forthwith served on the applicant by the respondent. (2) On being served the reply or documents under sub-rule (1), the applicant shall specifically admit, deny, or rebut the facts stated by the respondent in his submission and state such additional facts as may be found necessary. 37. Filing of rejoinder. - Where the respondent states such additional facts as may be necessary for the just decision of the case, the Bench may allow the petitioner to file a rejoinder to the reply filed by the respondent on GSTAT portal, with an advance copy to be served upon the respondent within one month....
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....be issued by the Appellate Tribunal may be served by any of the method specified in section 169 of the Act. Explanation- For the purpose of this rule, the common Portal referred in the said section shall mean the GSTAT Portal. (2) Notwithstanding anything contained in sub-rule(1) and sub-rule(2), the Appellate Tribunal may after taking into account the number of respondents and their place of residence or work or service are so many that they could not be effected in any manner and other circumstances, direct that notice of the petition or application shall be served upon the respondents in any other manner, including any manner of substituted service, as it appears to the Appellate Tribunal just and convenient. (3) A notice or process may also be served on an authorised representative of the applicant or the respondent, as the case may be, in any proceeding or on any person authorised to accept a notice or a process, and such service on the authorised representative shall be deemed to be a proper service. CHAPTER V Hearing of Appeal 41. Hearing of appeal. - (1) On the day fixed, or on any other day to which the hearing may be adjourned, the appellant shall be hea....
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....t shall be filed to enable it to pass orders or for any sufficient cause, or if adjudicating authority or the appellate or revisional authority has decided the case without giving sufficient opportunity to any party to adduce evidence on the points specified by them or not specified by them, the Appellate Tribunal may, for reasons to be recorded, allow such documents to be produced or witnesses to be examined or affidavits to be filed or such evidence to be adduced. (2) The production of any document or the examination of any witness or the adducing of any evidence under sub-rule (1) may be done either before the Appellate Tribunal or before such authority as the Appellate Tribunal may direct. (3) Where any direction has been made by the Appellate Tribunal to produce any documents or to examine any witnesses or to adduce any evidence before any authority, the authority shall comply with the directions of the Appellate Tribunal and after such compliance send the documents, the record of the deposition of the witnesses or the record of evidence adduced, to the Appellate Tribunal. (4) The Appellate Tribunal may, of its own motion, call for any documents or summon any witnesse....
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....h all the Members of the Bench sign the order and where the order is signed on different dates by the Members of the Bench, the last of the dates will be the date of the order. 52. Publication of orders. - Such of the orders of the Appellate Tribunal as are deemed fit for publication in any authoritative report or the press, may be released for such publication on such terms and conditions as the Appellate Tribunal may lay down. CHAPTER VI Record of Proceedings 53. Court diary. - (1) Diaries shall be kept by the Court Officer which shall include all the information as given in form GSTAT CDR-02 as may be specified in each appeal or petition or application and they shall be written legibly. (2) The diary in the main file shall contain a concise history of the appeal or petition or application, the substance of the order passed thereon and in execution proceedings, it shall contain a complete record of all proceedings in execution of order or direction or rule and shall be checked by the Deputy Registrar or Assistant Registrar and initiated once in a fortnight. 54. Order sheet. - (1) The Court officer of the Bench shall maintain order sheet which shall include all t....
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.... of the case along with proceedings or orders of the Bench are transmitted immediately to the Deputy Registrar or Assistant Registrar and the Deputy Registrar or Assistant Registrar shall verify the case records received from the Court Officer with reference to the cause list and take immediate steps to communicate the directions or orders of the Bench. CHAPTER VII: Maintenance of Registers 59. Registers to be maintained. -The following Registers shall be maintained online/offline and posted on a day-to-day basis by such ministerial officer or officer of the Registry may, subject to any order of the President - (a) register of un-numbered petitions or appeals (GSTAT-CDR-03); (b) register of petitions or appeals (GSTAT-CDR -04); and (c) register of interlocutory applications (GSTAT-CDR -05). 60. Arrangement of records in pending matters. -The record of appeal or petition shall be divided into the following four parts and shall be collated and maintained - (a) main file: (Petition being kept separately); (b) miscellaneous application file; (c) process file; and (d) execution file. 61. Contents of main file.....
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....r any other officer so designated shall be responsible for the records consigned to the record room. He shall scrutinise the records received by him within three days and prepare an index in prescribed format. (2) On the expiry of the period for preservation of the records specified under rule 65, the Registrar shall weed out the record. CHAPTER VIII Inspection of Record 67. Inspection of the records. - The applicant to any case or their authorised representative may be allowed to inspect the record of the case by making an application in writing in prescribed GSTAT-FORM-03 to the Registrar and by paying the fee prescribed as per Schedule of Fee. 68. Grant of inspection. - Inspection of records of a pending or decided case before the Appellate Tribunal shall be allowed only on the order of the Registrar. 69. Application for grant of inspection. - (1) Application for inspection of record under rule 67, shall be presented at Registry between 10.30 a.m. to 01:30 p.m. on any working day and two days before the date on which inspection is sought, unless otherwise permitted by the Registrar. (2) The Registry shall submit the application with its remarks before t....
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.... A legal practitioner or authorised representative proposing to file a Vakalatnama or Memorandum of Appearance or letter of authorisation, as the case may be, in any pending case or proceeding before the Appellate Tribunal in which there is already a legal practitioner or authorised representative on record, shall do so only with the written consent of the legal practitioner or the authorised representative on record or when such consent is refused, with the permission of the Appellate Tribunal after revocation of Vakalatnama or Memorandum of Appearance, as the case may be, on an application filed in this behalf, which shall receive consideration only after service of such application on the counsel already on record: Provided that such consent shall not be required in case of application filed under subsection 3 of section 112 of the Act. 74. Restrictions on appearance. - A legal practitioner or the authorised representative, as the case may be, who has tendered advice in connection with the institution of any case or other proceeding before the Appellate Tribunal or has drawn pleadings in connection with any such matter or has during the progress of any such matter ac....
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....hall include all the information as specified in GSTAT FORM-05. 82. Identification of deponent. - If the deponent is not known to the attester, his identity shall be testified by a person known to him and the person identifying shall affix his signature in token thereof. 83. Annexures to the affidavit. - (1) Document accompanying an affidavit shall be referred to therein as Annexure number and the attester shall make the endorsement thereon that this is the document marked putting the Annexure number in the affidavit. (2) The attester shall sign therein and shall mention the name and his designation. CHAPTER XI Discovery, Production and Return of Documents 84. Application for production of documents, form of summons. -(1) Except otherwise provided hereunder, discovery or production and return of documents shall be regulated by the provisions of the Code of Civil Procedure, 1908 (5 of 1908). (2) An application for summons to produce documents shall be on plain paper setting out the document the production of which is sought, the relevancy of the document and in case where the production of a certified copy would serve the purpose, whether application was made to....
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....m before the Bench officer or the Court officer as the case may be, as taken for examining a witness- "I do swear in the name of God or solemnly affirm that I will faithfully and truly interpret and explain all questions put to and evidence given by witness and translate correctly and accurately all documents given to me for translation." 92. Officer to administer oath. - The oath or affirmation shall be administered by the Court officer. 93. Form recording of deposition. - (1) The Deposition of a witness shall be recorded in prescribed GSTAT FORM-07. (2) Each page of the deposition shall be initiated by the Members constituting the Bench. (3) Corrections, if any, pointed out by the witness may, if the Bench is satisfied, be carried out and duly initialled. If not satisfied, a note to the effect be appended at the bottom of the deposition. 94. Numbering of witnesses. - The witnesses called by the applicant or petitioner shall be numbered consecutively as PWs and those by the respondents as RWs. 95. Grant of discharge certificate. - Witness discharged by the Appellate Tribunal may be granted a certificate in prescribed GSTAT FORM-08 by the Registrar. 96. Witn....
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.... the Bench who has prepared the order shall affix his initials at the bottom of each page and under all corrections. 102. Power to impose Costs. - The Appellate Tribunal may, in its discretion, pass such order in respect of imposing costs on the defaulting party as it may deem fit 103. Pronouncement of Order. - (1) The Appellate Tribunal, after hearing the applicant and respondent, shall make and pronounce an order either at once or, as soon as thereafter as may be practicable but not later than thirty days from the final hearing excluding vacations or holidays. (2) Every order of the Appellate Tribunal shall be in writing and shall be signed and dated by the President or Member or Members constituting the Bench which heard the case and pronounced the order. (3) A certified copy of every order passed by the Appellate Tribunal shall be given to the parties. (4) The Appellate Tribunal, may transmit order made by it to any court for enforcement, on application made by either of the parties to the order or suo motu. (5) ^5[Every order or judgement or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed]. 10....
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....n from time to time in the interest of justice and for reasons to be recorded, enlarge such period, even though the period fixed by or under these rules or granted by the Appellate Tribunal may have expired. 108. Rectification of Order. - (1) Any clerical mistakes in any order of the Appellate Tribunal or error therein arising from any accidental slip or omission may, at any time, be corrected by the Appellate Tribunal on its own motion or on application of any party by way of rectification. (2) An application under sub-rule (1) shall be made online which shall include all the information as prescribed in GSTAT FORM-01 within one month from the date of the final order for rectification. 109. General power to amend. - The Appellate Tribunal may, within a period of thirty days from the date of completion of pleadings, and on such terms as to costs or otherwise, as it may think fit, amend any defect or error in any proceeding before it; and all necessary amendments shall be made for the purpose of determining the real question or issue raised by or depending on such proceeding. 110. Making of entries by Court officer. - Immediately on pronouncement of an order by the Bench....
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.... in a separate file in the library. (4) The order folders and the indices may be made available for reference in the library to the authorised representative. CHAPTER XIV Electronic filing and processing of appeals and conduct of proceedings in the Appellate Tribunal in hybrid mode 115. Electronic filing and processing of appeals and applications, etc.- (1) ^1[Notwithstanding anything contained in the foregoing chapter I to Chapter XIV, except as may be otherwise provided by order by the President, the provisions of this rule shall apply.]. (2) Every appeal or application to be filed before the Appellate Tribunal shall be uploaded electronically on the GSTAT portal. (3) All appeals and applications filed before the Appellate Tribunal shall be scrutinised and processed electronically through the GSTAT portal and all notices, communications and summons shall be issued electronically and signed in the manner provided on the said portal. (4) All replies filed and documents that are or may be required to be presented before the Appellate Tribunal, either on the directions of the said Tribunal or otherwise, shall be signed, verified and uploaded electronically on the....
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....iable to be collected on a petition or application filed or reference made by any departmental authority connected with a matter in question before the Appellate Tribunal. (3) In respect of a petition or appeal or application filed or references made before the Principal Bench or the Bench of the Appellate Tribunal, fees referred to in this Part shall be paid on GSTAT portal in the manner provided thereon. 120. Award of costs in the proceedings. - (1) Whenever the Appellate Tribunal deems fit, it may award cost for meeting the legal expenses of the respondent of defaulting party. (2) The Appellate Tribunal may in suitable cases direct appellant or respondent to bear the cost of litigation of the other side, and in case of abuse of process of court, impose exemplary costs on defaulting party. 121. Dress for the Members. - The dress for the Members shall be such as the President may prescribe. 122. Dress for the parties. - Every authorised representative other than a relative or regular employee of a party shall appear before the Appellate Tribunal in his professional dress, if any, and, if there is no such dress - (a) if a male, in a close-collared black coat....
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....bsp; (Respondent) Sl. No., or Order and date Brief order, mentioning Reference, if necessary How complied with and date of compliance 1. Form of Appeal presented by hand or received by post or online from Appellant on...........................has been registered. It is in order ......................... It is not in order for the reasons stated. 1. 2. 3. 4. For Deputy Registrar or Assistant Registrar 2. A copy of Order be sent to the respondent or appellant For Deputy Registrar or Assistant Registrar Dispatched on......... Format of Indexing [See rule 66 and 113] 1. Appeal No.- 2. Appellants' Name(s), (GSTIN, if any) and Address - 3. Respondent name(s), (GSTIN, if any) and Address - 4. No. of Order in Appeal - 5. Period of dispute - 6. Section under which original order passed - 7. State Jurisdiction - 8. Bench to which assigned and whether single member case- 9. Name of Members - 10. Date of Hearings - 11. Interim Order, if any with date - 12. Date of final appeal order - 13. Nature of order allowed, partly allowed or dismissed - 14. Remarks - &n....
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....GSTAT FORM-05 BEFORE THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL ^3[[See rule 81]] (Certification when deponent is unacquainted with the language of the affidavit or is blind or illiterate) Contents of the affidavit were truly and audibly read over/translated into ........................ language known to the deponent and he seems to have understood the same and affixed his Left Thumb Impression/Signature/Mark. (Signature) Name and designation with date. GSTAT FORM-06 - SUMMONS BEFORE THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL [See rule 84(3)] To, ............ Whereas the Appellate Tribunal suo motu or on consideration of the request made by Shri/ Smt/ M/s .......................(Appellant/Respondent) having been satisfied that production of the following documents or records under your control or custody is necessary for proper decision of the above case, you are hereby directed to cause production of the said documents/records before this Tribunal /forward duly authenticated copies thereof on or before the .....................day of.....20......... (Enter description of documents requisitioned) "By Order of Appellate Trib....
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....sp; CAUSE LIST- GSTAT CDR-01 [See rule 38] Date: Sl.No. Court No. and Time Name of the Members Appeal No. Interlocutory Application or Main Application Purpose Section Name of Parties Name of AR for Petitioner or Appellant Name of counsel for Respondent Remarks GSTAT CDR -02 - COURT DIARY [See rule and 53 and 110] Sl. No. Appeal No. Appellant or Respondent Time at which sitting of Bench commenced Time at which the Bench rose for lunch break Time at which Bench reassembled Time at which the Bench finally rose for the day 1 2 3 4 5 6 7 Whether the judgement is dictated in the open court, if so by which Member and Which SPS or PA took dictation If not, Member to whom the case is assigned for passing the order Whether the matter is part- heard, if so the next d....