GST Appellate Tribunal (Procedure) Rules, 2025

Introduction

The Ministry of Finance, through notification dated April 24, 2025, under section 111 of the Central Goods and Services Tax Act, 2017, has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025. These rules are pivotal in streamlining the procedural framework and effective functioning of the GST Appellate Tribunal, essential for addressing disputes and appeals under the GST regime.

The constitution of the GST Appellate Tribunal (GSTAT) marks a critical milestone in India’s GST dispute resolution architecture. The Tribunal is expected to be operational by mid-2025, with the first benches, including the Principal Bench in New Delhi and various State Benches, likely to commence litigation proceedings and begin hearing appeals from the second half of the year. Taxpayers, professionals, and departmental authorities are advised to gear up for the upcoming litigation framework under GSTAT.

Key Highlights

1. Applicability and Commencement These rules, officially named “Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025,” have become operative from their publication date in the official Gazette (April 24, 2025).

2. Definitions and Key Terms The rules clearly define essential terms like “Act,” “Appellate Tribunal,” “Authorised Representative,” “Bench,” and “Registrar.” These definitions help clarify roles and responsibilities in the context of appeals and tribunal procedures.

3. Powers and Functions The Appellate Tribunal exercises several significant powers:

• Computation of Time: Clearly specifies computation methods for deadlines, excluding holidays and closed days.
• Official Seals and Records Custody: Establishes norms for maintaining custody and usage of the tribunal’s official seals and records.
• Inherent Powers: Empowers the tribunal to take any necessary actions to uphold justice and prevent process abuse.

4. Institution and Filing of Appeals All appeals must be filed online via the GSTAT portal, along with required documents like certified copies of orders appealed against. The rules elaborate extensively on filing processes, required documents, and procedures for rectifying errors or omissions.

5. Processing and Listing of Cases The tribunal maintains a structured approach to listing and prioritizing cases, detailing procedures for urgent matters, adjournments, and hearing schedules. This ensures organized and timely proceedings.

6. Hearing Procedures The rules articulate:

• Handling appellant defaults and ex-parte hearings.
• Procedures following the death, insolvency, or dissolution of a party.
• Guidelines for introducing additional evidence, affidavits, and documents during hearings.

7. Order Pronouncement and Corrections The tribunal commits to timely order pronouncements, typically within 30 days post-hearing. Detailed rules govern:

• Format and signature requirements for orders.
• Procedures for rectifying clerical or typographical errors in tribunal orders.

8. Inspection, Discovery, and Return of Documents Detailed provisions cover the rights and procedures for inspecting tribunal records, including:

• Application formats, fees, and timings for inspection.
• Conditions for producing and returning documents and records.

9. Representation before the Tribunal The rules regulate the appearance of authorized representatives, specifying professional attire, conditions for changing counsel, and criteria for representation restrictions.

10. Preservation and Maintenance of Records Robust guidelines govern record-keeping practices, detailing:

• Classification and indexing of tribunal records.
• Retention periods (five years for general records, fifteen years for essential records and orders).
• Methods and timelines for weeding out and disposing of records.

11. Electronic Filing and Hybrid Proceedings In alignment with digital transformation, the tribunal emphasizes:

• Mandatory electronic filing via the GSTAT portal.
• Usage of electronic communications for notices and document handling.
• Provisions allowing both physical and electronic hearings, reflecting adaptability in tribunal procedures.

12. General Provisions and Compliance General rules provide for:

• Tribunal fees applicable for different types of appeals and applications.
• Powers to levy costs on defaulting or non-compliant parties.
• Norms regarding tribunal members’ recusal from proceedings to uphold impartiality and integrity.

Conclusion The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 mark a significant step in facilitating efficient and transparent dispute resolution under GST laws. By setting clear procedural guidelines, these rules aim to expedite judicial processes, ensure justice, and maintain fairness and transparency in tribunal proceedings. These comprehensive provisions serve as an essential reference for taxpayers, legal practitioners, and authorities navigating the GST appeal mechanism.