CBIC notifies rules for filing, management, adjudication of appeals before GSTAT

CBIC introduces comprehensive rules for GST Appellate Tribunal, ensuring uniformity, digital readiness, and efficient resolution of appeals.
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The Central Board of Indirect Taxes & Customs (CBIC) has come out with rules for the GST Appellate Tribunal. These rules provide a comprehensive blueprint for the filing, management, and adjudication of appeals before the quasi-judicial body.

“These rules shall come into force on the date of their publication in the Official Gazette (April 24, 2025),” the notification said. These are structured across 11 chapters, 70 rules, and 4 prescribed forms. The framework ensures uniformity, judicial discipline, and digital readiness across the Tribunal’s functioning.

According to Rajat Mohan, senior partner with AMRG & Associates, the rules lay down clear procedures for 9 purposes. These include E-filing of appeals through the GSTAT portal using Form GSTAT-01, scrutiny, defect rectification, and registration of appeals by the registrar, cause list management, listing protocols, and daily scheduling, Handling of interlocutory applications including stay, delay condonation, and amendments, Hearing procedures, including ex parte proceedings and restoration applications, Rules for submission of affidavits, evidence, and additional documents, Summoning and production of documents under the Tribunal’s authority, Dress codes and decorum for members and representatives and Powers of the Tribunal to issue directions, amend records, and rectify errors.

Additionally, “the Tribunal’s internal court management will be governed by forms such as Order Sheet (Form GSTAT-02) and Cause List/Court Diary Registers (CDR-01 & CDR-02). This codified regime is expected to transform GST litigation by enabling swift, uniform, and electronically facilitated appellate redressal,” Mohan said.

Last August, the Finance Ministry issued a fresh notification regarding constitution of the Principal and State Benches of the GST Appellate Tribunal, adding circuits and locations. The notification given deemed effect from September 1, 2023.

This notification superseded two previous notifications (one issued in September 2023 and other in December 2023) and has added a new column ‘sitting/circuit’. It reiterates constituting the Principal Bench of the GSTAT at New Delhi. Also, there will be 31 benches in States, 63 judicial members and 33 Technical Members for the Centre and States together. Uttar Pradesh and Maharashtra (along with Goa) will have three benches each, while other larger States, such as Gujarat, Karnataka, Rajasthan, and Tamil Nadu (along with Puducherry) will have two benches each.

The new notification says locations shown as ‘Circuit’ will be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States/ jurisdiction. For example, Panaji, Puducherry, Aizawl, Agartala and Kohima have been designated as circuits, along with Mumbai, Chennai and Kolkata as locations. Also, the additional sitting associated with the Bench will be operated by one Judicial Member and one Technical Member, it added. For example, Visakhapatnam, Rajkot, Hissar, Srinagar, Thiruvananthapuram, Thane, Chhatrapati Sambhajinagar, Chandigarh, Coimbatore, Prayagraj and Agra will have sittings.

The government has already appointed retired Justice Sanjaya Kumar Mishra as President of GSTAT. The Principal Bench will take up matters related to inter-State disputes, while benches in States will take up all other issues, including rates. The aggrieved parties can move to the High Courts and Supreme Court.

These Tribunals are envisioned as specialised bodies to handle disputes related to GST, providing a timely and efficient resolution mechanism. However, several legal, administrative and constitutional challenges have contributed to the delay in their establishment. GST Tribunals are essential for resolving tax matters because they provide an impartial, expert, and efficient forum for addressing tax disputes. They play a crucial role in ensuring fairness, accountability, and the rule of law in tax administration. It is said that setting up 31 benches in all major cities across the country will help resolve tax disputes and reduce the strain on jurisdictional high courts.

Published on April 25, 2025