Goods and Services Tax Appellate Tribunal (GSTAT) Procedure Rules, 2025:

Summary of GSTAT (Procedure) Rules, 2025
1. Objective & Commencement
These rules regulate the functioning and procedures of the Goods and Services Tax Appellate Tribunal (GSTAT), effective from the date of their publication in the Official Gazette.

2. Definitions
Clarifies key terms such as "Act", "Appellate Tribunal", "President", and others relevant to GST adjudication and appeals.

CHAPTER II: Powers & Functions
Time Computation: Excludes holidays in deadline calculations.

Orders & Documents: Must be signed and sealed appropriately.

Sittings & Working Hours: Specified timing for tribunal sessions and office hours.

Inherent Powers: Tribunal can act to ensure justice and prevent abuse of process.

Registrar's Duties: Responsible for administration, registration of cases, document scrutiny, etc.

Adjournments: Usually before the bench, but can be delegated in exceptional cases.

CHAPTER III: Appeals Process
Filing Appeals: Must be filed online with required details and documentation.

Documentation: Certified copies of appealed orders must accompany appeals.

Scrutiny & Defects: Registrar may return defective appeals; parties must correct within set timelines.

Hearing Participation: Requires authorisation documents for representatives.

CHAPTER IV–VI: Hearings, Records & Cause Lists
Hearings: Can be dismissed for default; ex-parte decisions permitted.

Additional Evidence: Only with Tribunal's permission and valid justification.

Cause List: Daily schedule posted for hearings, prioritizing different categories of cases.

Records: Maintained meticulously with clear indexing, and preserved as per rules.

CHAPTER VII–IX: Registers, Inspections, Representation
Registers: To track petitions, appeals, interlocutory applications, etc.

Inspection: Permitted with prior written request and fees.

Representation: Requires formal authorisation. Specific rules apply for change of counsel and conduct.

CHAPTER X–XII: Affidavits, Documents & Witnesses
Affidavits: Must conform to CPC norms, with special provisions for illiterate/dependent individuals.

Document Handling: Includes rules for marking, summoning, returning documents.

Witnesses: Procedures for examination, including via commission and in camera.

CHAPTER XIII: Orders & Disposal
Orders: Must be in writing, dated, and signed. Certified copies are issued to parties.

Pronouncement: Must occur within 30 days of hearing.

Rectification & Amendments: Allowed for clerical errors and in the interest of justice.

CHAPTER XIV: E-Filing & Hybrid Hearings
All appeals, communications, and hearings can be managed electronically through the GSTAT Portal.

CHAPTER XV: Miscellaneous
Fees: Prescribed for various applications (e.g., ₹5000 for inspection, interlocutory apps).

Costs & Dress Code: Tribunal may award litigation costs and prescribes professional dress for members and representatives.

Presidential Powers: Can issue directions to remove operational difficulties and oversee inspections of State Benches.

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