Procedures for Filing Appeals with GSTAT
Jagrit Tenani
CA Jagrit Tenani has emerged as a seasoned professional in the domains of Risk-Based Audit, SoP Formulation and Implementation, Internal Audit, Statutory Audit, and Goods and Services Tax (GST).
His experience in the Corporate Audit Department of ITC Ltd. encompassed him with a keen awareness of the critical role that stringent internal controls play in ensuring organizational excellence and compliance.
The Appellate Tribunal possesses various powers and functions to ensure smooth judicial and administrative operations. It regulates time computation by excluding the starting day and holidays, and it mandates that orders be issued in the name of the President or a Member, signed by authorised officers, and sealed if issued physically. The Registrar is the custodian of records and is responsible for administration, filings, documentation, and registry management. The Tribunal holds sittings at notified locations with standard hours, but may extend them as needed. It has inherent powers to ensure justice and can list urgent matters quickly, exempt rule compliance, and extend deadlines. The President and Registrar can delegate their powers to designated officers, and adjournments may be granted by the Bench or Registrar under special directions. The working calendar is decided annually, and the official seal remains in the Registrar’s custody.
Filing of Appeals (Rule 18)
1. Appeals must be filed online in the prescribed Form on the GSTAT Portal.
2. Appeals must include a cause title, party details, numbered paragraphs, and formatting requirements.
3. Single appeal allowed per order, even if multiple issues are covered.
4. Separate appeals are required for multiple appellants or multiple orders-in-original.
Date of Presentation (Rule 19)
1. Date endorsed by Registrar or authorised officer on the appeal form (for manual filings).
Contents & Format (Rule 20)
1. Grounds of appeal must be concise, typed in double spacing, signed, verified, and properly indexed.
Accompanying Documents (Rule 21)
1. Certified copies of orders and relied-upon documents must be attached.
2. Online submissions generate an acknowledgement.
3. The Registrar may return defective documents for rectification within 30 days.
Verification & Translation (Rules 22–23)
1. The authorised representative must sign and verify.
2. Non-English documents require agreed-upon or certified English translations.
Scrutiny & Registration (Rules 24–25)
1. Registrar scrutinizes documents for defects and may reject or return them for rectification.
2. Admitted appeals are numbered and registered.
Other Procedures (Rules 26–30)
- Minor errors may be corrected ex parte.
- The Registrar may call for records from the authorities.
- Authorisation letters required for representation.
- Interlocutory applications must comply with FORM-01 and include an affidavit.
- Damaged documents must be noted in the index.
Appeal Grounds & Rejections (Rules 31–32)
1. New grounds require the Tribunal’s permission.
2. The Registrar may allow or reject appeal forms that do not comply with documentation requirements.
Respondents (Rule 33)
1. The Commissioner must be a respondent if an appeal is filed by any other party and vice versa.
Copies & Communication (Rules 34–36)
1. Copies of the appeal and documents must be served on respondents and relevant Commissioners.
2. Respondents may file replies within one month, and applicants must respond to replies.
Rejoinder (Rule 37)
- Tribunal may allow rejoinder filings within one month or as specified.
- Cause List (Rule 38)
- A daily cause listis prepared by the Registrar and published on the notice board and GSTAT Portal before the end of each working day. Adjournment & Non-Sitting of Tribunal (Rule 39)
- If the Tribunal doesn’t functiondue to a holiday or unforeseen reason:
- A new daily cause listwill be prepared for affected cases.
- If a Bench is unable to sit(e.g., due to a member’s absence):
- The Registrar adjourns or postpones cases to a convenient date (unless directed otherwise).
- Such adjournments are notified on the notice board and the GSTAT Portal.
Service of Notices & Communication (Rule 40)
- Notices/communications may be served using methods under Section 169 of the CGST Act (e.g., portal, email, physical delivery).
- GSTAT Portal is considered the “common portal”.
- The tribunal may allow alternative service methods (e.g., substituted service), considering practicality (e.g., when there are too many respondents or remote locations).
- Service by authorised representatives is considered valid and proper.
Timeline for filing an appeal
- The timeline for filing is three months from the date of communication of the order.
- The appeal is to be filed electronically in Form GST APL-05 along with a certified copy of the impugned order and supporting documents.
- Post-filing of the appeal, a provisional acknowledgement is to be issued.
- Final acknowledgments are to be issued in Form GST APL-02 after uploading a certified copy of the order and rectifying any defects.
- Manual filing is allowed with prior permission of the registrar.
- If a certified copy of the order is not uploaded at the time of filing the appeal, it can be submitted within seven days; the provisional acknowledgement date will be treated as the filing date.
- If a certified copy of the order is submitted after seven days, the date of submission or uploading the order is to be considered as the filing date.
Filing of Backlog Appeals
1. To address the backlog of cases, the Council has recommended a limitation date of June 30, 2026, for filing these appeals.
Hearing of Appeal
Hearing of Appeals (Rules 41–44)
1. Rule 41: Appellant presents arguments first; respondent replies; appellant gets a right to respond.
2. Rule 42: If the appellant is absent, the Tribunal may dismiss the appeal or decide it on the merits. Dismissal can be set aside if sufficient cause is shown.
3. Rule 43: If the respondent is absent but the appellant is present, the appeal may be heard ex parte.
4. Rule 44: If a party dies or is adjudicated insolvent/wound up, proceedings abate unless a legal representative applies to continue within 60 days, extendable on showing sufficient cause.
Evidence and Adjournments (Rules 45–47)
- Rule 45: Additional evidence is generally not allowed unless:
- Needed to enable a just decision
- The previous authority denied an opportunity to present evidence
- Rule 46: Evidence may be filed via affidavit; cross-examination may be allowed, including via video conferencing, in the interest of natural justice.
- Rule 47: Appeal hearings may be adjourned at any stage on terms deemed fit by the Tribunal.
Other Procedural Aspects (Rules 48–52)
1. Rule 48: Proceedings are open to the public, unless restricted by the Tribunal in specific cases.
2. Rule 49: Interlocutory applications follow the same procedure as other filings, with necessary modifications.
3. Rule 50: In case of differing opinions among Bench Members, the appeal is referred to a larger Bench by the President.
4. Rule 51: Orders must be:
a. Written, signed, and dated
b. Include the last date of hearing and the date of pronouncement
c. If signed on different dates, the latest date is treated as the date of the order
5. Rule 52: Selected orders may be published in reports or the press on terms decided by the Tribunal.
Record of Proceedings
- Rules 53 to 58 govern the recording and regulation of proceedingsbefore the GST Appellate Tribunal (GSTAT).
- The Court Officeris responsible for maintaining the Court Diary and Order Sheet (as per GSTAT CDR-02 and FORM-02), recording a concise history, orders passed, and daily proceedings on the GSTAT Portal.
- Orders must be in English and signed by the Bench, except for routine orders, which may be signed by the Court Officer.
- Parties must submit relevant legal references before hearings. Cases are called as per the cause list unless directed otherwise.
- The Deputy/Assistant Registrarensures smooth conduct of court operations and prompt communication of Bench orders, while the Court Officer maintains decorum and assists the Bench effectively.
Maintenance of Registers
- Rules 59 to 66 pertain to the maintenance, classification, preservation, and destruction of recordsby the GST Appellate Tribunal (GSTAT).
- Specific registers (GSTAT-CDR-03 to 05) must be maintained online or offline daily. Appeals and petition records are organized into four files: main, miscellaneous application, process, and execution. Each file has clearly defined contents such as orders, evidence, and procedural documents.
- Records are preserved for five years physicallyand fifteen years digitally post-final order. Designated officers manage and index records, and after the preservation period expires, the Registrar is responsible for weeding out and destroying obsolete records as per the rules.
Inspection of Record
- Rules 67 to 71 govern the inspection of case records by applicants or their authorized representatives. Inspection requires a written application in GSTAT-FORM-03, submitted at least two working days in advance during specified hours, and payment of prescribed fees.
- The Registrar grants permission after reviewing the application. Inspections are conducted under supervision between fixed hours to prevent any damage, mutilation, or unauthorized marking of records.
- The supervising officer may halt the inspection if rules are violated and must report to the Registrar.
- A detailed Inspection Register (GSTAT-CDR-06) is maintained, recording the signatures of the inspector and supervising officer.
Appearance of the Authorised Representative
- Rules 72 to 77 regulate the appearance of authorized representatives before the Appellate Tribunal.
- No legal practitioner or authorized representative can appear without filing a properly executed vakalatnama, memorandum of appearance or authorization letter (GSTAT FORM-04).
- Changes in representation require written consent from the current counsel or the Tribunal’s permission after due process, except in specific cases under the Act.
- Restrictions prevent representatives from opposing former clients without Tribunal approval. Parties may be limited in making presentations if represented. The Tribunal can empanel special representatives or experts for assistance, with remuneration fixed accordingly.
- Authorized representatives must adhere to their professional dress code when appearing before the Tribunal.
Dress Code for Authorized Representatives (Rule 77)
- Authorized Representatives (ARs) shall wear the professional dress as prescribed in their code of conduct.
- This shall apply to Authorized Representatives while appearing before the Appellate Tribunal.
Conclusion
The GSTAT (Procedure) Rules, 2025, represent a major procedural reform in the Indian GST dispute-resolution landscape. They are intended to make the appeals process more efficient, transparent, predictable, and technologically advanced. For taxpayers, practitioners, and businesses, these changes bring both opportunity (speed, clarity) and obligation (meeting deadlines, new filing methods, careful compliance).
As with any big procedural reform, much will depend on how well the Rules are implemented — especially the digital infrastructure, state benches, registry, and oversight. Errors in filing, missing documents, misunderstanding of rule references, etc., could still lead to procedural delays or rejections.
For any clarifications or queries, please feel free to reach out to us at admin@fintracadvisors.com
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