TaxTMI 
TaxTMI 
Minutes of the meeting - 3rd & 4th meeting of the “Committee for Resolution of Representation received from various Trade / Bar Associations” of Goods and Services Tax Appellate Tribunal (GSTAT)
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....udicial Member, Assam - Member of the Committee (ii) Shri Atul Madhukar Kurhekar, Judicial Member, Mumbai Bench - Member of the Committee (iii) Shri A. P. Ravi, Judicial Member, Hyderabad Bench - Member of the Committee (iv) Shri S K Rahman, Technical Member (Centre), Chennai Bench - Member of the Committee (v) Shri Rajiv Kapoor, Technical Member (Centre), Delhi Bench - Member of the Committee (vi) Shri Vivek Kumar, Technical Member (State), Agra Bench - Member of the Committee (vii) Justice Mayank Kr. Jain, Member-Judicial, Principal Bench - Special Invitee to the Committee, (was on leave during the 3rd meeting on 29th May, 2026 and attended the 4th meeting on 1st June, 2026) (viii) Shri Anil Kumar Gupta, Technical Member (Centre), Principal Bench - Special Invitee to the Committee (ix) Shri A. Venu Prasad, Technical member (State), Principal Bench - Special Invitee to the Committee (x) Shri Saurav Suman Shardool, Registrar, GSTAT (xi) Shri Sumit Aswal, Assistant Registrar, Principal Bench, GSTAT (xii) Shri Siddhartha Gupta, Assistant Registrar, Principal Bench, GSTAT -OSD to the Com....
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.... original order passed by the adjudicating authority and where such an order has been passed in appeal or revision, there shall be a certified copy of the order passed in appeal or in revision along with the order of the original authority along with all the relevant documents including relied upon documents: Provided that where an application filed under the direction of the Commissioner, the copy of the order appealed against shall be an attested copy instead of a certified copy. The Committee resolved and recommended that Rule 21(1), be amended as: 21(1) -Every Form of appeal required to be heard by the Appellate Tribunal shall be accompanied by a certified copy of the order appealed against and order of original adjudicating authority along with all documents including relied upon documents: PROVIDED that where an application filed under the direction of the Commissioner, the copy of the order appealed against shall be an attested copy instead of a certified copy. PROVIDED that where order appealed against is uploaded on the common portal, then certified copy of the order appealed against may not to be accompanied. Rule 21(2) (2) A certifi....
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.... - (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. The Committee resolved and recommended that after Rule 23 (1), the following Proviso be inserted: "Provided that the Bench in its own discretion, may relax the aforesaid requirement." It is further resolved that, "Sub Rule (2) of Rule 23 may be omitted." Rule 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 is a failure to comply ....
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....the appeal or may, in its discretion, reject the said appeal. Rule 26 Ex-parte amendments - In every appeal or application, arithmetical, grammatical, clerical and such other errors may be rectified on the orders of the Registrar without notice to Parties: Provided that no amendments shall be allowed ex-parte after appearance of the respondents. The Committee resolved and recommended that in Rule 26, the expression "such other" be omitted. And after the expression "grammatical" and before expression "clerical", "or" shall be inserted. Rule 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. The Committee resolved and recommended that Rule 29, be substituted with the following provision and Proviso be added, such as: "29. Interlocutory appl....
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....mended that in Rule 37, the following modifications be inserted: "after the expression "a rejoinder to the" and before "filed by the respondent" the word "reply" shall be omitted and the word "cross objections" be inserted." Rule 38 Preparation and publication of daily cause list. - (1) The Registrar shall prepare and publish the cause list for the next working day, which shall include all the information as specified in GSTAT CDR-01, on the notice board of the Appellate Tribunal and GSTAT Portal before the closing of working hours on each working day. (2) Subject to the directions of the President, listing of cases in the daily cause list shall be in the following order of priority, unless otherwise ordered by the concerned Bench, namely: - ........................... (3) ........................ (4) The title of the daily cause list shall consist of the number of the appeal, the day, date and time of the sitting Bench Hall number and the coram indicating the names of the Judicial members and Technical Members constituting the Bench. (5) Against the number of each case listed in the daily cause list, the following shall be shown, namely:-.................