The Ministry of Finance has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (‘the Rules’) for regulating procedure and functioning of the Goods and Service Tax Appellate Tribunal (‘the Tribunal’)

The Rules contains 124 rules across 15 chapters and also include various statutory forms, such as GSTAT FORM-01 (for Interlocutory Applications to the Tribunal), GSTAT FORM-02 (for Order Sheets and Indexing Format), GSTAT FORM-03 (for Inspection and Schedule of Fees), GSTAT FORM-04 (for Memorandum of Appearance), etc

Some of the key highlights of the Rules are summarized below:

1. Computation of time period

The Rules provides that the initial day shall be excluded for computation of time period prescribed under any law. Further, if the last day falls on a holiday, that day and any subsequent closed day shall also be excluded for computation of time period

2. Timings of the Tribunal

The usual sitting hours of the Tribunal shall be from 10:30 a.m. to 1:30 p.m. and from 2:30 p.m. to 4:30 p.m., unless otherwise directed by the President. However, the Tribunal may extend its sitting hours as deemed necessary. The administrative offices of the Tribunal shall remain open on all working days from 9:30 a.m. to 6:00 p.m., subject to any instructions issued by the President

Any urgent matter filed before 12:00 noon shall be listed before the Tribunal on the following working day, if it is complete in all respects. In exceptional cases, matters received after 12:00 noon but before 3:00 p.m. may be listed on the following day, with the specific permission of the Tribunal or President.

3. Powers of the Tribunal

The Tribunal shall have inherent powers to make such orders or directions for meeting the ends of justice or prevent abuse of the process of law. Further, the Tribunal has also been empowered to exempt the parties from compliance with any requirement of the rules and extend the time appointed by the Rules or fixed by any order

4. Appeals

• An appeal to the Tribunal shall be filed online on GSTAT Portal in the prescribed Form and shall include full name, GSTIN, description of parties along with address
• If the order being appealed covers more than one Order in Original, the Appellant must file a separate Form of appeal for each Order in Original. Further, if the order affects more than one person, each person shall file their own separate appeal, and common appeals shall not be accepted
• The Appellant cannot raise any grounds not mentioned in the Form of appeal unless the Tribunal allows it. However, while deciding the appeal, the Tribunal shall not be confined to the grounds listed in the appeal. Similarly, Appellant is also not entitled to produce any additional evidence before the Tribunal. However, the Tribunal is empowered to allow such documents to be produced or witnesses to be examined, if it is of the opinion that the same is necessary to enable it to decide any matter

5. Respondent in Appeals

In an appeal or application filed by a person other than the Commissioner, the Commissioner concerned shall be made the respondent to the appeal or application, as applicable

6. Scrutiny of Pleadings for Defects

If an appeal, application, or related document is found defective upon scrutiny, it will be returned to the concerned party with a notice for correction. If the defect remains unrectified within seven working days, the matter may be placed before the Registrar, who shall have the authority to refuse registration of the appeal, pleading, or document

7. Hearing

• All hearings before the Tribunal shall be conducted, either in the physical mode or in the electronic mode (upon the permission of the President)
• If the Appellant does not appear on the date of hearing, the Tribunal can either dismiss the appeal or decide it on merits. However, if the appeal is dismissed and the Appellant later gives a valid reason for not attending, the Tribunal has the power to set aside such dismissal and restore the appeal

The industry has welcomed the introduction of the Rules which enables online filings and procedures, thereby facilitating the expedited resolution of disputes. The Rules clearly reflect an intent to streamline the dispute resolution process and modernize India’s indirect tax litigation framework.