Centre Notifies Rules For Gst Appellate Tribunals

In a move that will supply overmuch needed alleviation to manufacture successful adjudication of indirect taxation disputes, nan authorities has notified nan Goods and Services Tax Appellate Tribunal (GSTAT) (Procedure) Rules that let for online filings, hybrid hearings and listing of cases connected an urgent basis.

As per nan notification, nan rules go effective from April 24, 2025, and nan GST Appellate Tribunal portal has already gone live. At present, it shows that 2 users person already been registered, 1 advocator has been registered and 1 e-appeal filed.

Now, each appeals, applications, and documents must beryllium submitted digitally connected nan GSTAT Portal, pinch physics processing and notices. Hearings tin beryllium in-person aliases online, arsenic approved by nan Tribunal President.

It has besides group strict timelines and said that urgent appeals revenge by noon tin beryllium listed connected nan adjacent moving time and precocious filings by 3 p.m. tin besides beryllium listed pinch support connected nan adjacent moving day.

Respondents will person to reply wrong 1 period and applicants tin record a rejoinder besides wrong 1 month. The tribunal will rumor ordered wrong a play of 30 days from nan day of nan last hearing, excluding holidays.

The tribunal will beryllium connected each moving days from 10:30 am-1:30 p.m. and 2:30 pm-4:30 pm, pinch imaginable extensions while nan agency will stay unfastened from 9 americium to 6:00 p.m. connected moving days.

A regular origin database will beryllium posted online and connected announcement boards, prioritising bid pronouncements, clarifications, and admissions.

The GSTAT is nan Appellate Authority nether nan GST Act, 2017 to perceive appeals connected taxation disputes against nan orders passed by nan Appellate aliases Revisional authorities. Its Principal Bench is based successful New Delhi and has 31 State Benches located crossed nan country, pinch sittings successful 44 different locations.

The Centre had appointed (Retd) Sanjaya Kumar Mishra arsenic nan first President of nan GSTAT successful May 2024.

Experts welcomed nan notification of nan rules which trust connected online filings and purpose to trim down delays, which would thief successful faster solution of disputes. Saurabh Agarwal, Tax Partner, EY said nan rules bespeak a clear intent to streamline conflict solution and trim procedural delays. “This is simply a awesome measurement guardant successful strengthening payer assurance and modernising India’s indirect taxation litigation framework,” he said.

Sandeep Sehgal, Partner-Tax, AKM Global, said nan rules laic down a broad and streamlined process for nan functioning of nan GSTAT, which is simply a captious cog successful nan GST conflict solution mechanism. “With 15 system chapters, nan Rules item nan procedures for institution and admittance of appeals, behaviour of hearings, physics filing, and disposal of cases successful a time-bound and businesslike manner,” he noted.

Sivakumar Ramjee, Executive Director-Indirect Tax , Nangia Andersen LLP, highlighted that location benches crossed states will guarantee that justness is nary longer a distant destination, rather literally. “A payer successful Coimbatore needn’t hold connected Delhi to beryllium heard,” he pointed out.

Further, nan rules besides tighten nan gate. Only genuine cases, backed by a pre-deposit and a clear cause, will scope nan Tribunal, he noted, adding that this reduces frivolous filings and streamlines nan docket for quicker outcomes. A system and impartial action process for members further enhances credibility and fairness