GST Appellate Tribunal (GSTAT) Procedures
- tax comply
- 5 days ago
- 5 min read
The GST Appellate Tribunal (GSTAT) serves as the quasi-judicial body under the Goods and Services Tax law, responsible for resolving disputes arising from orders passed by Appellate or Revisional Authorities. It provides an independent and specialized forum for adjudicating appeals under GST. Its core purpose is to streamline tax litigation, ensure consistency in decision-making, and uphold principles of natural justice. GSTAT’s structure includes National and State Benches, and it operates under detailed procedural rules to ensure transparency and fairness in its functioning
Section | Title | Description |
1 | Powers and Functions | GSTAT has statutory powers that include: (a) computing statutory timelines excluding tribunal holidays; (b) issuing legally binding orders, rulings, summons, and warrants in standardized formats; (c) regulating its own seal and emblem; (d) determining sitting schedules and office working hours; (e) listing urgent cases promptly; and (f) granting procedural relaxations, such as exempting compliance with specific rules or extending filing deadlines. The President may delegate powers to Vice Presidents or Registrars for operational efficiency. These powers enable the Tribunal to maintain flexible and equitable adjudicatory procedures. |
2 | Filing an Appeal | An appeal must be filed electronically on the GSTAT portal using the designated Form. The appeal should be clearly structured with numbered paragraphs detailing facts and grounds of challenge. Mandatory documents include certified copies of the impugned orders, previous appellate orders, annexures, and relevant correspondence. Each appeal must be signed, verified, and certified by the appellant or authorized representative. Non-English documents must be submitted with certified English translations. Defective filings are returned for rectification within stipulated timelines, and failure to do so can lead to rejection. Cross-objections and rejoinders are governed by procedural deadlines. |
3 | Cause List & Notices | The Registrar prepares a daily cause list specifying the cases scheduled for hearing, including their sequence, bench composition, and representatives involved. Priority is given to urgent, admitted, or part-heard matters. The list is published on the GSTAT Portal and notice boards by close of business hours each day. In case of the Bench not sitting, the cases are adjourned and a revised list is issued. Notices of hearings and orders are served electronically through the GSTAT Portal, or via alternative modes including email, post, or through authorized representatives, ensuring that parties are duly informed. |
4 | Hearing & Disposal | Appeals are heard in a structured format where the appellant presents arguments first, followed by the respondent, with a final reply opportunity for the appellant. If a party is absent, the Tribunal may either dismiss the appeal or proceed ex parte. Additional evidence may be accepted only if it is necessary for justice and with recorded reasons. Hearings are public unless confidentiality is warranted. Orders are written, signed by all bench members, and must be pronounced within 30 days from the last hearing. Certified copies are issued to parties, and orders are enforceable through civil courts if required. |
5 | Record Maintenance | Proceedings are documented meticulously through court diaries and order sheets. Court officers record the date, case number, nature of proceedings, and orders passed. Order sheets are signed by the presiding members, ensuring authenticity. Records include all petitions, responses, affidavits, and evidentiary materials. The Deputy or Assistant Registrar oversees timely communication of orders and ensures that hearing records are accurately reflected in the Tribunal’s system. All entries must comply with specified formats and retention policies. |
6 | Record Management | The Tribunal maintains detailed registers for numbered/un-numbered petitions, appeals, and interlocutory applications. Case records are categorized into four segments: (a) Main file with core pleadings and judgments; (b) Miscellaneous file with interim applications; (c) Process file with service-related documents; (d) Execution file for order enforcement. Each file follows a prescribed document order and format. Records are preserved for 5 to 15 years, after which they are securely destroyed by authorized officers, following proper indexing and inspection protocols. |
7 | Inspection of Records | Parties may request inspection of case files by applying in GSTAT FORM-03 and paying the prescribed fee. Inspections are supervised by authorized officers and permitted during designated hours. Inspecting individuals must not tamper, mark, or rearrange documents. Violations result in suspension of inspection and a report to the Registrar. Each inspection is recorded in the Inspection Register, signed by the applicant. Requests are not entertained on or a day before hearings, and exceptions are allowed only by Registrar approval. |
8 | Authorized Representatives | Only individuals with proper authorization (vakalatnama or memorandum of appearance) may appear before the Tribunal. Change of representation requires written consent of the existing representative or permission from the Tribunal. Former representatives may not act for opposing parties unless Tribunal permits. Government officers, legal practitioners, or other professionals authorized under Section 116 of the CGST Act may act as representatives. Professional attire in line with the representative’s code of conduct is mandatory. GSTAT may empanel experts, who may receive compensation per Tribunal guidelines. |
9 | Affidavit Procedures | Affidavits must follow CPC Order XIX Rule 3 and be sworn before a notary or advocate. They should contain only facts known personally by the deponent or belief-based facts with supporting reasons. Special provisions exist for illiterate or visually impaired deponents; the attester must certify that the affidavit was read and understood. Each annexure must be properly numbered and endorsed. Deponents unknown to the attester must be identified by a third person, whose details must be documented. All affidavits must follow prescribed formats and be filed as per rule. |
10 | Document Discovery & Return | Discovery and production of documents are governed by CPC and GSTAT rules. Parties may apply for summons, stating relevance and prior attempts to obtain documents. GSTAT can also summon records suo motu. Documents are categorized into A (appellant), B (respondent), and C (Tribunal). Return of documents requires application, and is subject to approval unless records are destroyed. Costs for duplication or transmission are borne by the applicant. The Tribunal ensures that all submissions are properly indexed and verified before processing. |
11 | Witness Examination | Witnesses are summoned as per CPC Orders XVI & XXVI. They take oaths/affirmations before testifying, and their statements are recorded in FORM-07, with each page initialed by Bench members. Corrections are allowed with justification. Witnesses are labeled as Petitioner's (PW) or Respondent's (RW). Allowances are granted depending on status (govt/private). Interpreters follow identical rules. Witnesses may receive discharge certificates post-deposition. GSTAT may share relevant records with the Commissioner if required, and may request specimen handwriting or signatures where needed. |
12 | Case Disposal & Orders | Appeals are disposed after fair hearing unless summarily dismissed with written reasons. Orders are structured to include an operative part and must be dated and signed by all members. GSTAT may impose costs for procedural delays or misconduct. Orders are pronounced within 30 days and certified copies are distributed. If required, orders may be enforced through courts. Every order must bear the official GSTAT seal and is eligible for publication based on the Tribunal’s discretion. This ensures enforceability and public accountability of decisions. |
Comments