Under the Goods and Services Tax (GST) regime, the Ministry of Finance has announced the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, to facilitate dispute resolution. The updated rules were published in Gazette Notification No. 256(E) on April 24, 2025.
Under the authority of Section 111 of the Central Goods and Services Tax Act, 2017, such rules have been mentioned and shall control the process and operations of the GST Appellate Tribunal in the nation.
Summary of Key Insights
- Effective Date: The rules shall be effective from the publication date in the Official Gazette.
- Online Filing Mandate: Through the GST Appellate Tribunal Portal, all appeals are to be furnished electronically via the specified formats.
- Structure of the Tribunal: Terms such as Principal Bench, State Benches, Registrar, and Authorised Representatives are defined by Section 109 of the CGST Act.
- Filing and Documentation: Appeals must be filed in the authorised formats, with supporting documentation such as certified copies of orders, grounds for appeal, and declarations of facts.
- Bench Operations: From 10:30 AM to 1:30 PM and 2:30 PM to 4:30 PM on working days, Tribunal sittings are scheduled.
- Registrar’s Role: Registrars’ detailed obligations have been cited along with the case management, appeal scrutiny, and registry operations.
- Language and Translation: The appeals, as well as the documents, are to be in English. If it is not, then an English translation certified via authorised representatives should accompany the documents.
- Ex-Parte Proceedings: The Tribunal, in the one party absence can move with the hearings within the particular norms.
Rules introduction specifies a significant step to operationalise the long-awaited GST Appellate Tribunal, furnishing an institutional process to manage the increasing tax litigation perfectly.
The taxpayers, consultants, and authorities must learn new methods to ensure compliance and the timely resolution of appeals.
