TaxTMI 
TaxTMI 
GSTAT PROCEDURE RULES – PART 6
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....STAT PROCEDURE RULES – PART 6<br>By: - Dr. Sanjiv Agarwal <br>Goods and Services Tax - GST<br>Dated:- 21-6-2025<br>Central Government has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (in short, GSTAT Procedure Rules). These shall come into force w.e.f. 24.04.2025, i.e., date of publication in Official Gazette. Following is the summary of the Rules relating to Procedure for Institution of Appeals (Chapter III- Rule 41 to 52): Hearing of Appeal (Chapter V - Rule 41 to 52) Hearing of Appeal (Rule 41) * The appellant shall be heard by the Appellate Tribunal in support of his appeal or application on: * day fixed (Refer cause list), or * on any other day to which hearing fixed may be adjourned. * Af....
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....ter he appellant is heard, Appellate Tribunal shall hear the respondent, if necessary (other party) against the appeal. * If the respondent argues, appellant shall be entitled to reply thereto. Action on appeal for appellant's default (Rule 42) * There could be situation where the appellant does not appear before the Appellate Tribunal Bench when hearing is called for on the day fixed or day to which hearing was adjourned. Appellate Tribunal may exercise its discretion to: * dismiss the appeal for default, or * hear and decide the appeal on merits * Where the appeal has been dismissed for default by Appellant, on sufficient cause being shown for non-appearance, Appellate Tribunal shall: * set aside the dismissal order, an....
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....d * restore the appeal to the register of appeals * Once appeal is restored, it shall be heard again like any other appeal on the fixed / adjourned date in future. Hearing of appeals ex-parte (Rule 43) * Where on the day fixed for the hearing of the appeal or on any other day to which the hearing is adjourned the appellant appears and the respondent does not appear when the appeal is called on for hearing, the Appellate Tribunal may hear and decide the appeal ex-parte. * This rule is specific for non-appearance of respondent who could be either party or revenue authorities. * However, it is necessary that the appellant must appear and present himself for hearing before the Bench. Continuance of proceedings after death or adjudic....
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....ation as an insolvent of a party to the appeal (Rule 44) * The proceedings in any appeal or application filed before the Appellate Tribunal shall abate in the following situations: * death of appellant or respondent * appellant or respondent is adjudicated as insolvent * company, being would-up. * An abatement will not happen if an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, receiver, liquidator or other legal representative of the appellant or respondent, as the case may be. * Every such application shall be made within a period of sixty days of the occurrence of the event. * Appellate Tribunal may, if it is satisfied that the applicant was prevented by ....
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....sufficient cause from presenting the application within the period so specified, allow it to be presented within such further period as it may deem fit. * Extension of time for making application shall be as per discretion of the Appellate Tribunal and there is no time limit for the same. Production of additional evidence (Rule 45) * The parties to the appeal shall not be entitled to produce any additional evidence, either oral or documentary, before the Appellate Tribunal. * This restriction will be applicable to both - appellant and respondent. * However, in the event of: * if the Appellate Tribunal is of opinion that any documents shall be produced or any witness shall be examined or any affidavit shall be filed to enable it t....
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....o 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, Appellate Tribunal may allow such documents to be produced or witnesses to be examined or affidavits to be filed or such evidence to be adduced. * Appellate Tribunal shall have to record the reasons for allowing such evidences. * The following i.e., * Production of any document, or * Examination of any witness, or * Adducing of any additional evidence may be done either before Appellate Tribunal or before any authority which Appellate Tribunal may direct. * Such aut....
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....hority (other than Appellate Tribunal) shall comply with the directions of Appellate Tribunal and after such compliance, shall have to be returned to Appellate Tribunal. * Such returnable documents will include documents, record of the deposition of witnesses and record of evidences adduced. * Appellate Tribunal may also on its own motion, call for any documents or summon any witnesses on points at issue, if it considers necessary to meet the ends of justice. Production of evidence by Affidavit (Rule 46) * The Appellate Tribunal may direct the parties to give evidence, if any, by affidavit. * As an over-riding power, where the Appellate Tribunal considers it necessary in the interest of natural justice, it may order cross-examinati....
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....on of any deponent on the points of conflict either through information and communication technology facilities such as video conferencing or otherwise as may be decided by the Appellate Tribunal, on an application moved by any party. Adjournment of appeal (Rule 47) * Appellate Tribunal is empowered to adjourn the hearing of appeal. * Such adjournment can be on such terms as deemed fit by Appellate Tribunal. * Such adjournment can be at any stage of the proceedings. Proceedings to be open to public (Rule 48) * The proceedings before the Appellate Tribunal shall be open to the public. * However, this will be subject to the limitation that the Appellate Tribunal may, if deem fit, order at any stage of the proceedings of any partic....
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....ular case that the public generally or any particular person shall not have access to, or be or remain in the room or building used by the Appellate Tribunal. Procedure for interlocutory application (Rule 49) * Procedure for filing of and disposal of interlocutory application is contained in Rule 49. * The provisions of rules regarding filing of interlocutory applications shall apply, to the extent possible, mutatis mutandis to the filing of application under rule 49. Appeal referred to Larger Bench (Rule 50) * Where there is a difference of opinion of Members of Bench while hearing an appeal shall be referred to larger Bench. * Reference to larger Bench shall be by the President, as it deems fit, for disposal of appeal. Order to....
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.... be signed and dated (Rule 51) * Every order of the Appellate Tribunal shall be in writing and shall be signed and dated by the Members constituting the Bench concerned. * Last date of hearing of the matter shall be typed on the first page of the order. * If the order is dictated on the Bench, the date of dictation will be the date of the final order. * If the order is reserved, the date of final order will be the date on which the order is pronounced. * In cases, where gist of the decision is pronounced without the detailed order, the last para of the detailed order shall specify the date on which the gist of the decision was pronounced and in such cases, the date of the final order shall be the date on which all the Members of t....
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....he 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. Publication of orders (Rule 52) * Orders of the Appellate Tribunal as are deemed fit for publication in any authoritative report or the press, may be released for such publication. * Publication of orders shall be on terms and conditions as the Appellate Tribunal may lay-down. * Rules does not stipulate any such terms & conditions but Appellate Tribunal shall notify it separately. (To be continued.....)<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....