GST Appellate Tribunal (GSTAT) Procedure Rules, 2025
The Ministry of Finance has announced the GST Appellate Tribunal (Procedure) Rules, 2025, effective from April 24. These rules are aimed at streamlining the process of handling GST-related disputes through the GSTAT.
Key Features of the Procedure Rules
- Manner of Filing Appeals:
- All appeals must be filed online through the GSTAT portal.
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- A certified copy of the original order must accompany the online submission.
- Procedures for Hearings:
- The rules define procedures for affidavits, document summoning, and witness examination.
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- Provision for seeking additional evidence with tribunal permission.
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- Hearings will be public by default, conducted in a hybrid mode (both physical and virtual participation).
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- If a party does not appear, an ex parte hearing may proceed.
- Representation and Conduct:
- Authorized representatives must submit a Power of Attorney.
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- A formal dress code is prescribed, with seasonal adjustments.
- Final Orders:
- All final orders will be digitally signed and uploaded on the portal.
The rules are framed under Section 111 of the Central GST Act and consist of 124 provisions divided across 15 chapters. These cover all major procedural aspects such as filing appeals, presenting evidence, attending hearings, and issuing final orders. The objective is to ensure a uniform, transparent, and efficient dispute resolution mechanism under GST law.
Benefits and Expert Opinions
- Accessibility: Regional benches will make justice more accessible, allowing taxpayers to be heard without traveling to distant locations like Delhi.
- Efficiency: Pre-deposit rules and proper documentation will mean only serious cases reach the tribunal, reducing unnecessary appeals and speeding up dispute resolution.
- Uniformity and Speed: The rules promise to bring uniformity, shorten litigation timelines, and ensure faster resolution of GST disputes, benefiting both taxpayers and the system.
Structure of the GSTAT
- The GSTAT is the appellate authority established under the Central Goods and Services Tax Act, 2017.
- It consists of a Principal Bench located in New Delhi and 31 State Benches across the country.
- The process for appointing Judicial Members and Technical Members is underway.
