- NEW DELHI — The government has notified the Goods and
Services Tax Appellate Tribunal (GSTAT) (Procedure) Rules which make it online
filing of applications mandatory, provide for hybrid hearings and listing of
cases on an urgent basis steps that will make the adjudication process simpler
for businesses.
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- The notification states that the rules come into effect from
April 24, 2025, and the GSTAT portal has already gone live.
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- The move marks a major step in streamlining tax litigation
under the GST regime. Under the new rules, all appeals and applications must be
filed digitally via the official GSTAT portal.
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- The framework, laid out in 15 chapters, covers procedures
from the admission of appeals to hearings and final orders. The Tribunal will
allow hybrid hearings -- either in person or through video conferencing -- as
approved by the Tribunal President.
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- It has also set strict timelines and said that urgent
appeals filed by noon can be listed on the next working day and late filings by
3 p.m. can also be listed with permission on the next working day.
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- Respondents will have to reply within one month and
applicants can file a rejoinder also within one month. The tribunal will issue
ordered within a period of 30 days from the date of the final hearing,
excluding holidays.
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- The tribunal will sit on all working days from 10.30
a.m.-1.30 p.m. and 2.30 p.m.-4.30 p.m., with possible extensions while the
office remain open from 9 a.m. to 6 p.m. on working days.
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- A daily cause list will be posted online and on notice
boards, prioritising order pronouncements, clarifications, and admissions.
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