Context:
In a major step towards making the Goods and Services Tax Appellate Tribunal (GSTAT) functional, the Ministry of Finance notified the GST Appellate Tribunal (Procedure) Rules, 2025. These were made effective from April 24.
Major Development:
- The Ministry of Finance has officially notified the GST Appellate Tribunal (Procedure) Rules, 2025, effective from April 24, 2025.
- This notification is a crucial step towards making the GSTAT operational, streamlining dispute resolution under the GST framework.
Key Features of the Rules
- Online Filing of Appeals:
- Appeals must be filed exclusively through the GSTAT portal.
- A certified copy of the original order must accompany each appeal.
- Affidavits and Evidence Submission:
- Specific procedures have been outlined for submitting affidavits, summoning documents, examining witnesses, and presenting additional evidence with prior tribunal permission.
- Public and Hybrid Hearings:
- Hearings will be open to the public by default.
- Proceedings can be attended physically or virtually (hybrid mode).
- Ex Parte Hearings:
- If a party fails to appear, the tribunal has the authority to proceed ex parte (deciding the case without the absent party).
- Representation and Dress Code:
- Authorised representatives (lawyers, tax practitioners) must submit a Power of Attorney before representing clients.
- A formal dress code has been prescribed, with seasonal relaxations allowed.
- Digital Orders:
- All final orders will be digitally signed and uploaded to the GSTAT portal for transparency and accessibility.
Scope and Structure:
- The Rules are framed under Section 111 of the Central GST Act.
- They contain 124 provisions across 15 chapters, covering:
- Filing of appeals
- Presentation of evidence
- Conduct of hearings
- Issuance of final orders
The introduction of the GSTAT Procedure Rules, 2025 is expected to create a transparent, efficient, and accessible appellate system for GST-related disputes, significantly improving the ease of doing business in India.
