This Tax Alert summarizes the recent notification issued by Ministry of Finance, notifying Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTAT Rules) [1] pursuant to Section 111 of the Central Goods and Services Tax Act (CGST Act), for regulating the procedure and functioning of GST Appellate Tribunal (Tribunal).
Key highlights of the provisions of GSTAT Rules are:
- An appeal in the
prescribed form shall be required to be filed online on GSTAT Portal.
- Regardless of the number
of show cause notices, refund claims, demands, letters, etc., dealt with
in the order appealed against, a single appeal in the prescribed form
shall be filed by the appellant.
- Registrar of the Tribunal
may reject the form of appeal, if the documents required to accompany are
not produced, or the amendments required are not made, within the
time-limit allowed.
- Procedure for hearing
appeals by the Tribunal has been prescribed, inter alia outlining the
actions to be taken where either the appellant or respondent fails to
appear.
- Any notice or
communication to be issued by the Tribunal may be served by any of the
method specified in Section 169 of the CGST Act. For this purpose, the
common portal referred in the said section shall mean the GSTAT Portal.
- Tribunal shall make and
pronounce an order immediately or, as soon as practicable thereafter, but
not later than 30 days from the final hearing excluding vacations or
holidays.
Comments:
Although GSTAT Rules do not expressly provide for manual filing of an appeal, Rule 110 of CGST Rules allows the same wherever permitted by the Registrar.
[1] G.S.R. 256(E) dated 24 April 2025
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