TaxTMI 
TaxTMI 
GSTAT PROCEDURE RULES – PART 7
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....STAT PROCEDURE RULES – PART 7<br>By: - Dr. Sanjiv Agarwal <br>Goods and Services Tax - GST<br>Dated:- 25-6-2025<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 P....
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....rocedure for Institution of Appeals (Chapter III- Rule 53 to 58): Record of Proceedings (Chapter VI - Rule 53 to 58) Court diary (Rule 53) * Diaries shall be kept by the Court Officer * Diary 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. * Form GSTAT CDR-02 contains the follow....
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....ing information: * 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 * Whether the judgment 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....
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.... assigned for passing the order * Whether the matter is part heard, if so the next date given for hearing * Whether order is reserved, if so, the date of pronouncement of the order * Whether matter is adjourned with date then the next date of hearing * Initials of Gazetted Officer * Remarks * Diary in main file shall contain: * a concise history of the appeal or petition or applicati....
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....on, * substance of the order passed thereon and in execution proceedings, and * complete record of all proceedings in execution of order or direction or rule. * Such Diary shall be checked by the Deputy Registrar or Assistant Registrar and initiated once in a fortnight. Order sheet (Rule 54) * Court officer of the Bench shall maintain order sheet. * Order sheet shall include all the inf....
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....ormation as specified in GSTAT FORM-02 in every proceedings and shall contain all orders passed by the Appellate Tribunal from time to time. * All orders passed by the Appellate Tribunal shall be in English language. * All orders shall be signed by the Members of the Appellate Tribunal constituting the Bench. * However, routine orders shall be signed by Court officer of the Bench. These may ....
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....be: * call for records, * put up with records, * adjournment, or * any other order as directed by the Member of Appellate Tribunal * Order sheet shall also contain the reference number of the appeal or petition or application, date of order and all incidental details including short cause title thereof. Maintenance of court diary (Rule 55) * Court officer of the Bench shall maintain o....
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....n GSTAT portal, a court diary * Court diary shall record the proceedings of the court for each sitting with respect to the applications or petitions or appeals listed in the daily cause list. * Matters to be recorded in the court diary shall include details as to whether the case is adjourned or partly heard or heard and disposed of or heard and orders reserved, as the case may be, along with ....
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....dates of next sitting wherever applicable. Statutes or citations for reference (Rule 56) * Parties / ARs / Legal practitioners shall furnish to the Court officer a list of law journals, reports, statutes and other citations, which may be needed for reference or photocopy of full text thereof. * This shall be done before the proceedings of the day. Calling of cases in Court (Rule 57) * Cour....
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....t officer shall call the cases listed in the cause list in the serial order. * This shall be subject to the order of the Bench. Regulation of court work (Rule 58) * During the sitting of the Bench (AT), * Deputy / Assistant Registrar shall ensure that no inconvenience or wastage of time is caused to the Bench in making available the services of Court officer or stenographer or peon or atten....
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....der. * Court officer shall ensure: * Perfect silence is maintained in and around the Court Hall and no disturbance whatsoever is caused to the functioning of the Bench and that proper care is taken to maintain dignity and decorum of the court. * Proper care is taken to maintain dignity and decorum of the court. * When the Bench passes any order or issues any direction, Court officer shall ....
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....ensure that the records of the case along with proceedings or orders of the Bench are transmitted immediately to the Deputy Registrar or Assistant Registrar. * 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. (To be continued.....
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