On April 24, 2025, the Ministry of Finance (Department of Revenue) issued Notification No. G.S.R. 256(E), formally notifying the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (hereinafter “GSTAT Procedure Rules”). These Rules come into force on the date of their publication in the Official Gazette and are designed to comprehensively regulate the operations, procedural framework, and working hours of the GST Appellate Tribunal. They serve as a vital guide for tribunal officials, registry staff, and accredited representatives appearing before the Bench, prescribing standard forms, fee schedules, and timelines for every stage of appellate proceedings.
Genesis and Evolution of the GSTAT
Constitutional Mandate under the CGST Act
The GST Appellate Tribunal (GSTAT) was constituted under Section 109 of the Central Goods and Services Tax Act, 2017, which empowers the Government—on the recommendations of the GST Council—to establish, by notification, an Appellate Tribunal for hearing appeals against orders passed by the Appellate or Revisional Authorities under the CGST and corresponding State or Union Territory GST laws ([PDF] Constitution of Appellate Tribunal and Benches thereof – CGST ACT, Section 109 of the GST Act – Optimize IAS). The National Bench at New Delhi is presided over by the President of the Tribunal and comprises technical members (Centre and State), while Regional and State Benches are similarly structured to ensure pan-India accessibility.
Rationale for a Dedicated Tribunal
Prior to GST, disputes under the erstwhile indirect tax regime were heard by multiple bodies (Central Excise, Service Tax Tribunals, etc.), leading to inconsistency and logistical hurdles. The establishment of a unified GSTAT aimed to:
- Streamline Appeals – Provide a single forum for all GST-related appeals.
- Ensure Expertise – Bench composition balances judicial and technical (tax/finance) expertise.
- Enhance Accessibility – Regional and State Benches reduce the need for litigants to travel to New Delhi.
Since its inception post-2017, the GSTAT has disposed of thousands of appeals, helping to shape a uniform jurisprudence across jurisdictions.
Structure of the GSTAT Procedure Rules, 2025
The Rules are organized into fifteen Chapters, each addressing a specific facet of Tribunal functioning:
| Chapter | Title |
|---|---|
| I | Preliminary (Rules 1–2): Short title, commencement, definitions. |
| II | Powers and Functions (Rules 3–17): Time computation, issue of documents, custody of seal, sitting hours. |
| III | Institution of Appeals – Procedure (Rules 18–37): E-filing, appeal contents, grounds, scrutiny. |
| IV | Cause List (Rules 38–40): Preparation and publication of daily cause lists. |
| V | Hearing of Appeals (Rules 41–52): Order of hearing, ex parte proceedings, adjournments. |
| VI | Record of Proceedings (Rules 53–70): Order sheets, registers, record maintenance. |
| VII | Inspection of Record (Rules 71): Mode and scope of record inspection. |
| VIII | Appearance of Authorised Representatives (Rules 72–77): Vakalatnama, Form-04 requirements. |
| IX–XII | Intermediary Proceedings (Rules 78–98): Interlocutory applications, evidence, commissions. |
| XIII | Disposal of Cases and Pronouncement of Orders (Rules 99–114): Summary orders, costs, time-limits. |
| XIV | Electronic Filing and Hybrid Proceedings (Rule 115): E-filing portal, hybrid hearings. |
| XV | Miscellaneous (Rules 116–124): Extension of time, rectification of clerical errors. |
This structured approach ensures that every procedural eventuality—from filing to final pronouncement—is governed by clear, standardized directives.
Key Procedural Highlights
1. Powers and Functions (Rules 3–17)
Exclusion of Holidays:
When calculating any time period prescribed under the rules, the date on which the relevant event occurs (such as receipt of an order or filing of an appeal) is not counted as part of the statutory period. If the final day of such time period falls on a holiday or a day when the Tribunal is not functioning, then that day is excluded from the calculation. Additionally, any consecutive holidays that follow immediately are also excluded, ensuring that parties are not disadvantaged due to non-working days.
Issuance of Official Documents:
All official communications emanating from the Tribunal—including notices, summons, orders, rulings, and directions—must be issued under the authority of either the President or any other Member of the Tribunal. These documents are to be formally signed either by the Registrar or an officer specifically authorized for this purpose. Furthermore, each communication must bear the official seal of the Tribunal, affirming its authenticity and legal sanctity.
Custody of Seal and Records:
The Registrar of the Tribunal is entrusted with the responsibility of safekeeping the official seal, emblem, and all physical and electronic case records. These records represent the legal proceedings and institutional memory of the Tribunal. No document—whether part of a pending or disposed case—may be taken out of the Tribunal’s custody without express permission granted in accordance with the rules. This safeguard ensures the integrity and traceability of judicial documentation.
Sitting and Office Hours:
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Tribunal Benches: The benches of the Tribunal shall function on all notified working days with two distinct sessions—one in the forenoon from 10:30 a.m. to 1:30 p.m., and another in the afternoon from 2:30 p.m. to 4:30 p.m. These hours apply uniformly unless otherwise notified due to special circumstances.
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Registry Office: The administrative office of the Tribunal, including the Registry, remains operational from 9:30 a.m. to 6:00 p.m. on all working days. The Registry is responsible for receiving filings, managing case documents, and coordinating all procedural aspects of appeal handling.
Urgent Listing of Appeals:
Appeals that are filed before 12:00 noon on a working day are eligible to be listed for preliminary hearing on the next working day, ensuring speedy access to justice. However, if an appeal is submitted between 12:00 noon and 3:00 p.m., the listing for the following day can only be permitted upon obtaining special authorization, reflecting a balance between operational feasibility and urgency of matters.
Adjournments:
Requests for adjournment of cases are generally expected to be made before the concerned Bench during the hearing. However, in rare and exceptional situations—such as emergencies or unforeseen circumstances—the Registrar has the discretion to adjourn a matter, provided such action aligns with directions issued by the Tribunal or a specific Bench.
2. Institution of Appeals (Rules 18–37)
Mandatory E-Filing:
All appeals to the Goods and Services Tax Appellate Tribunal (GSTAT) must be submitted electronically through the designated GSTAT Portal. The prescribed format is GSTAT Form-01, which must be filled with due care and completeness. This form should include:
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A properly formatted cause title stating “In the Goods and Services Tax Appellate Tribunal.”
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Comprehensive details of the impugned order, including name and designation of the issuing authority, order number, and date.
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Clearly numbered paragraphs narrating the factual background of the case, legal grounds of challenge, and the specific relief being sought.
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Certified true copies of the orders being appealed against, along with all necessary enclosures and documentary evidence. If the original documents are in a regional language, certified English translations must also be submitted to ensure uniform understanding.
Scrutiny and Management of Defects:
Upon filing, each appeal is scrutinized by the Registrar for compliance with procedural requirements and completeness of information. If any discrepancies or defects are found—such as missing documents, incorrect format, or incomplete details—the appeal is returned to the appellant for rectification. The appellant is required to cure such defects within the time frame prescribed, failing which the appeal may not be taken on record.
Registration and Allotment of Appeal Numbers:
Once an appeal is found to be in order, it is formally registered and assigned a unique appeal number. This number is then entered into the official Appeal Register maintained by the Tribunal. This registration signifies that the appeal has been admitted for further processing and listing before the Bench.
Filing of Interlocutory Applications:
Parties may file interlocutory applications such as applications for stay of demand, condonation of delay in filing, amendment of pleadings, or any other interim relief. These must be submitted in the formats prescribed under the rules, accompanied by affidavits where required. Timelines for filing these applications are strictly enforced to prevent procedural delays.
Replies, Rejoinders, and Cross-Objections:
The respondent to an appeal may file a reply within the prescribed period, addressing each point raised in the appeal. Subsequently, the appellant has the right to submit a rejoinder to the reply, clarifying or rebutting the submissions made by the respondent. Additionally, respondents may also file cross-objections if they wish to challenge any part of the impugned order not already addressed in the original appeal. All such filings must adhere to the timelines and formats specified under the rules.
3. Cause List (Rules 38–40)
Daily Publication of Cause List:
A cause list is a schedule of cases that are listed for hearing before each Bench of the Tribunal on a particular day. These lists are meticulously prepared by the Registry on the evening prior to the scheduled hearing date to ensure accuracy and transparency. The finalized cause list is then made available to the public through the official GSTAT website, allowing parties, legal representatives, and other stakeholders to know the order in which cases will be taken up by the Tribunal. This practice facilitates better preparation and planning for all concerned parties.
Highlighting Urgent Matters:
Cases which require immediate attention, such as those involving urgent stay applications, time-sensitive relief, or matters directed by higher authorities, are marked and highlighted separately in the cause list. These urgent matters are often listed at the beginning of the hearing schedule or at a dedicated slot, allowing for expedited proceedings. The clear distinction helps the Tribunal prioritize its workload while ensuring prompt redressal in critical cases.
4. Hearing of Appeals (Rules 41–52)
Order of Arguments During Hearing:
The Tribunal follows a structured and consistent sequence during hearings to maintain procedural fairness. The appellant—the party who has filed the appeal—presents their arguments first, laying out the facts, legal contentions, and grounds for relief. This is followed by the respondent’s arguments in response, where the other side addresses the appellant’s claims and presents their defense. Finally, the appellant is given a brief opportunity to reply or clarify on points raised by the respondent. This right of reply is limited to countering the respondent’s arguments and cannot be used to raise new grounds.
Non-Appearance of Parties:
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Appellant Absent: If the appellant fails to appear before the Tribunal on the scheduled hearing date, the Bench has two options: it may either dismiss the appeal for default (non-prosecution) or proceed to decide the appeal on the merits based on available records. In either case, the Tribunal retains discretion. However, the appellant may file a motion for restoration of the appeal, citing reasons for absence, which the Tribunal may allow if justified.
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Respondent Absent: In cases where the respondent does not appear despite due notice, the Tribunal may proceed to hear and decide the case in their absence, commonly referred to as ex parte proceedings. The decision rendered in such circumstances is binding, though the absent party may seek recall of the order under specific conditions.
Abatement and Substitution:
Suppose during the pendency of an appeal, a party passes away or is declared insolvent. In that case, the proceedings shall abate unless an application is made for substitution by their legal representative(s) or successor-in-interest. Such application must be filed within a period of 60 days from the date of death or insolvency. However, the Tribunal has the discretion to condone delay and extend this period in appropriate cases where sufficient cause is shown.
Admission of Additional Evidence:
Ordinarily, parties are expected to present all evidence before the original adjudicating authority. However, the Tribunal may permit additional evidence to be produced during the appeal if it is of the opinion that such evidence is essential for the complete and fair adjudication of the matter. This may include affidavits, written statements, depositions recorded on oath, evidence via video conferencing, and opportunities for cross-examination. The Tribunal ensures that the other party is given a fair chance to respond to any such material.
Differences in Bench Opinion:
In scenarios where two Members of a Division Bench differ in their opinions on a particular issue or on the final outcome of the appeal, the matter is not concluded at that stage. Instead, the case is referred to a larger Bench, consisting of more Members, as decided by the President of the Tribunal. The opinion of the majority in the larger Bench shall prevail and be treated as the final decision.
Public Access to Hearings:
Hearings before the GSTAT are typically open to the public, fostering transparency and public confidence in the judicial process. However, in sensitive matters involving issues such as national security, confidential commercial data, or personal privacy, the Tribunal may decide to restrict access or hold hearings in camera. Such decisions are taken to safeguard the interests of justice and the rights of the parties involved.
5. Record-Keeping and Inspection (Rules 53–71)
Order Sheet (Form-02):
For each case heard by the Tribunal, the Registry maintains a formal Order Sheet using the prescribed Form-02. This document serves as a chronological log of all events, procedural orders, directions issued by the Bench, and hearing dates. It provides a clear and traceable history of the case proceedings and is considered an official part of the case record.
Maintenance of Registers:
The Tribunal maintains several registers under the “GSTAT Case Document Register (CDR)” series to ensure systematic documentation and easy retrieval of case information. These include:
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Provisional Appeals Register: For appeals filed but pending scrutiny or compliance.
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Appeals Register: For regular, admitted appeals.
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Interlocutory Application Register: For interim or miscellaneous applications such as stay or condonation requests.
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Inspection Register: Recording all approved inspections by parties or their representatives.
These registers ensure that case flow and administrative details are properly documented, enabling efficient monitoring and accountability.
Inspection of Records (Form-03):
Parties to an appeal, or their authorized representatives, may request permission to inspect the records of their case. For this purpose, an application must be submitted in the prescribed Form-03. Once approved by the Registrar, the inspection is conducted under supervision to ensure that records are not tampered with, damaged, or misplaced. This provision promotes transparency while safeguarding the sanctity of official documents.
6. Appearance of Representatives (Rules 72–77)
Submission of Memorandum of Appearance (Form-04):
Before any advocate, authorized representative, or legal counsel can appear and argue a matter before the Goods and Services Tax Appellate Tribunal (GSTAT), they are required to submit a formal Memorandum of Appearance in the prescribed Form-04. This must be accompanied by either a valid vakalatnama (for advocates) or a letter of authorization (for other representatives such as Chartered Accountants or Company Secretaries), duly signed by the party to the appeal. Only upon submission and acceptance of these documents can the representative officially participate in proceedings on behalf of the appellant or respondent.
Procedure for Change of Representative:
If a party wishes to change their existing legal representative, such a change must be undertaken with proper procedure. This includes obtaining the written consent of the current representative. In the absence of such consent, the party must seek prior approval from the Tribunal by filing an appropriate application, justifying the change. The Tribunal may allow or reject the request based on the merits of the application and the circumstances of the case.
Restrictions on Representation in Conflict Situations:
To preserve professional integrity and avoid conflict of interest, the Rules stipulate that no representative may appear against a party they have previously represented in the same matter or in any connected proceedings, unless they have obtained prior permission from the Tribunal. This ensures confidentiality, fairness, and ethical conduct in professional representation before the GSTAT.
7. Disposal and Pronouncement of Orders (Rules 99–114)
Summary Dismissal of Appeals:
The Tribunal has the authority to summarily dismiss appeals that are found to be frivolous, lacking in substance, or not maintainable under the law. Such dismissal can occur at a preliminary stage if the Tribunal is satisfied that the appeal does not raise any arguable legal issue or is clearly barred by limitation or procedural defects. Summary dismissal helps prevent misuse of judicial time and resources.
Operative Part of Orders:
Each order passed by the Tribunal concludes with a clearly stated operative part—the final decision or direction being issued. This portion is typically placed in the concluding paragraph to ensure visibility and ease of implementation. Furthermore, every page of the final order is initialed or signed by the Member(s) who authored or concurred with the order, affirming its authenticity and completeness.
Timeline for Pronouncement of Orders:
To ensure timely justice, the Tribunal is mandated to pronounce its orders within 30 days from the date on which the final hearing concludes. Importantly, while computing this period, holidays and non-working days are excluded. This time-bound requirement promotes procedural efficiency and accountability in the disposal of cases.
Imposition of Costs:
The Tribunal has the discretion to impose costs on either party in appropriate cases, such as where there has been abuse of process, unjustified delays, or frivolous litigation. The quantum and nature of costs are determined based on the facts and conduct of each case. Costs may include legal expenses, wasted time, or any other compensation deemed fit by the Bench.
Clerical and Arithmetical Corrections:
If an order contains typographical, clerical, or mathematical errors, the Tribunal may rectify such mistakes upon a motion made by a party within one month from the date of the order. Alternatively, an application for correction may also be filed within 30 days from the completion of pleadings. The correction does not affect the substantive merits of the decision but ensures factual and procedural accuracy in the records.
Archiving and Record Management:
All final orders, once signed and issued, are indexed and archived in the Tribunal’s library for reference and retrieval. These records are maintained both in digital and physical formats. Additionally, copies of the orders are compiled and preserved systematically on a monthly and yearly basis. This archival process ensures institutional memory, aids future reference, and supports transparency.
8. Electronic and Hybrid Proceedings (Rule 115)
Centralized Online Portal for Case Management:
The GSTAT has adopted a fully integrated electronic platform for the management of appeals and related matters. This online portal facilitates the e-filing of appeals, submission of supporting documents, communication of notices, issuance of orders, and tracking of case status. All interactions between the parties, their representatives, and the Tribunal are conducted through this portal, significantly reducing paperwork and improving efficiency.
Hybrid Hearing Facility for Broader Access:
To improve accessibility and convenience, especially for parties located far from the Tribunal’s Bench locations, the Rules permit hybrid hearings. This enables parties, legal representatives, or even witnesses to participate in proceedings via secure video conferencing. Hybrid hearings help reduce logistical challenges, travel expenses, and delays, particularly for parties in remote or distant regions. The Tribunal ensures that such virtual participation maintains the same decorum and procedural fairness as physical hearings.
New Forms Under the GSTAT Procedure Rules
The Rules prescribe standardized forms to streamline procedural compliance:
| Form No. | Title | Applicable Rule(s) |
|---|---|---|
| GSTAT Form-01 | Interlocutory Application to the Appellate Tribunal | Rules 29, 49 |
| GSTAT Form-02 | Order Sheet | Rule 54 |
| GSTAT Form-03 | Application for Inspection of Records | Rule 67 |
| GSTAT Form-04 | Memorandum of Appearance (Vakalatnama) | Rules 72, 81 |
| GSTAT Form-05 | Affidavits for Illiterate/Visually Challenged Persons | Rule ? |
| GSTAT Form-06 | Summons | Rule 84(3) |
| GSTAT Form-07 | Recording of Disposition | Rule 93 |
| GSTAT Form-08 | Certificate of Discharge | Rule 95 |
| GSTAT-CDR-01 | Daily Cause List | Rule 38 |
| GSTAT-CDR-02 | Court Diary | Rules 53, 110 |
| GSTAT-CDR-03 | Register of Provisional Appeals | Rule 59(a) |
| GSTAT-CDR-04 | Register of Appeals | Rule 59(b) |
| GSTAT-CDR-05 | Register of Interlocutory Appeals | Rule 59(c) |
| GSTAT-CDR-06 | Register of Inspection | Rule 71 |
Significance: These Forms eliminate ambiguity, ensure uniformity in filings, and facilitate efficient registry workflows, thereby reducing procedural delays and enhancing transparency (Govt Notifies GST Appellate Tribunal (GSTAT) Procedure Rules, 2025.).
V. Conclusion
The GSTAT Procedure Rules, 2025 represent a landmark advancement in India’s indirect tax appellate system. For the first time, a comprehensive and structured set of procedural rules has been codified to govern every stage of the functioning of the Goods and Services Tax Appellate Tribunal (GSTAT). From the initial e-filing of an appeal to the final pronouncement and archival of orders, the Rules lay out a clear, uniform, and technology-enabled framework for litigants, legal practitioners, and the Tribunal itself.
By institutionalizing key aspects such as digital filing protocols, prescribed formats for pleadings, standard cause list procedures, and defined timeframes for order pronouncements, the Rules are designed to promote four foundational pillars of good judicial process:
Efficiency:
The procedural timelines for filing, listing, and disposal of appeals have been streamlined to reduce delays. The incorporation of electronic filing, automatic defect tracking, and structured scheduling ensures that cases move quickly through the system, thereby reducing pendency and enhancing case turnover.
Transparency:
Daily publication of cause lists, digitized appeal registers, and formalized inspection procedures allow all stakeholders to monitor the progress of appeals with ease. Open access to key information fosters greater public trust in the Tribunal’s operations.
Consistency:
With mandatory use of standard forms, uniform filing formats, and fixed time limits for various procedural steps, taxpayers and representatives are assured of a predictable and equal process. This reduces room for discretion and brings clarity to Tribunal practices across different Benches and regions.
Accessibility:
The introduction of hybrid hearings and the establishment of multiple regional Benches significantly lower the logistical and financial barriers faced by appellants. Litigants from smaller towns or remote areas can now access GSTAT services without the need for physical travel, ensuring inclusivity and reach.
For tax professionals, legal representatives, and appellants, understanding and complying with these Rules is no longer optional—it is essential. Accredited representatives must not only become adept at using the GSTAT e-filing portal but also ensure precise adherence to document formats, deadlines, and procedural formalities. Errors or delays can lead to dismissal, adjournments, or adverse outcomes.
In essence, the GSTAT Procedure Rules, 2025 are more than just a legal manual—they reflect a shift toward a more modern, efficient, and citizen-centric judicial institution. With this framework in place, the Tribunal is better equipped to fulfill its statutory mandate of delivering swift, impartial, and consistent justice within the dynamic and evolving domain of Goods and Services Tax.