9911796707
TMI BlogGoods and Services Tax Appellate Tribunal (Procedure) Rules, 2025X X X X Extracts X X X X X X X X Extracts X X X X ..... d Act; (c) "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal established under section 109 of the Act; (d) "authorised representative" in relation to any proceedings before the Appellate Tribunal means, - (i) a person duly appointed by the Central Government or by the concerned State Governments or by an officer duly authorised in this behalf as authorised representative to appear, plead and act for the Commissioner in such proceedings; or (ii) "a person authorised in writing or through a vakalatnama, duly stamped, by a party to present his case before the Appellate Tribunal as provided under section 116 of the Act, to appear, plead or act on his behalf in such proceedings; (e) "Bench" means the Bench of the Appellate Tribunal referred to in section 109 of the CGST Act; (f) "certified copy" means the original copy of the order or the documents received by the party, or a copy thereof duly authenticated by the concerned department, or a copy duly authenticated by the 'authorised representative' of the appellant or respondent; (g) "CGST" means the Central Goods and Services Tax; (h) "form" means a form prescribed under the rules; (i) "GSTAT Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal in the name of the President or the Member and shall be signed by the Registrar or any other officer specifically authorised in that behalf by the President, with the day, month and year of signing and shall be sealed with the official seal of the Appellate Tribunal, where physical copy of such ruling, direction, order, summons, warrant or other mandatory process is issued. 5. Official seal of the Appellate Tribunal. - The official seal and emblem of the Appellate Tribunal shall be such, as the President may from time to time specify and shall be in the custody of the Registrar. 6. Custody of the records. -The Registrar shall have the custody of the records of the Appellate Tribunal and no record or document filed in any case or matter shall be allowed to be taken out of the custody of the Appellate Tribunal without the leave of the Appellate Tribunal: Provided that the Registrar may allow any other officer of the Appellate Tribunal to remove any official paper or record for administrative purposes from the Appellate Tribunal. 7. Sittings of Bench. - A bench shall hold its sittings at the locations as notified by the Central Government. 8. Sitting hours of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mendment of appeal or the petition or application or subsequent proceedings; (e) receive applications for fresh summons or notices and regarding services thereof; (f) receive applications for short date summons and notices; (g) receive applications for substituted service of summons or notices; (h) receive applications for seeking orders concerning the admission and inspection of documents; (i) maintain records of proceedings and manage the registry; and (j) such other incidental matters as the President may direct from time to time. 16. Power of adjournment. - All adjournments shall normally be sought before the concerned Bench and in extraordinary circumstances, the Registrar may, if so directed by the Appellate Tribunal in chambers, at any time adjourn any matter and lay the same before the Appellate Tribunal in chambers. 17. Delegation powers of the President. - (1) The President may assign or delegate to the Vice-president of State Bench some of the functions required by these rules to be exercised by the President. (2) The President may assign or delegate to a Joint Registrar or Deputy Registrar or Assistant Registrar or to any other suitable officer all or som ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t rule and shall sign the endorsement, if the appeal is filed manually. 20. Contents of an appeal Form. - (1) Every Form of appeal shall set forth concisely and under distinct heads, the grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper. (2) Every Form of appeal, cross-objections, reference applications, stay applications or any other miscellaneous applications shall also be typed neatly in double spacing on the A4 size paper and the same shall be duly paged, indexed and tagged firmly with Form of appeal in a separate folder. (3) Every Form of appeal or application or cross-objection shall be signed and verified by the appellant or applicant or respondent or the authorised representative. The appellant or applicant or respondent or the authorised representative shall certify as true copy the documents produced before the Appellate Tribunal. 21. Documents required to accompany Form of appeal. - (1) Every Form of appeal required to be heard by the Appellate Tribunal shall be accompanied by a certified copy of the order appealed against in the case of an appeal against the original order passed by the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in any proceeding before the Appellate Tribunal shall be received by the Registry accompanied by a translated copy in English, which is agreed to by both the parties or certified to be a true translated copy by the authorised representative engaged on behalf of parties in the case; (2) Appeal or other proceeding shall not be set down for hearing until and unless all parties confirm that all the documents filed on which they intend to rely are in English or have been translated into English and required number of copies are filed with the Appellate Tribunal. 24. Endorsement and scrutiny of petition or appeal or document. - (1) If, on scrutiny, the appeal, application or any other document is found to be defective, such document shall, after notice to the party, be returned for compliance and if there is a failure to comply within seven working days from the date of return, the same shall be placed before the Registrar who may pass appropriate orders. (2) The Registrar may for sufficient cause return the said documents for rectification or amendment to the party filing the same, and for this purpose may allow to the party concerned such reasonable time as he may consider neces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 and the requirements prescribed in that behalf shall be complied with by the applicant, besides filing an affidavit supporting the application. 30. Procedure on production of defaced, torn or damaged documents.- When a document produced along with any pleading appears to be defaced, torn, or in any way damaged or otherwise its condition or appearance requires special notice, a mention regarding its condition and appearance shall be made by the party producing the same in the Index of such a pleading and the same shall be verified and initialed by the officer authorised to receive the same. 31. Grounds which may be taken in appeal.- The appellant shall not, except by leave of the Appellate Tribunal, urge or be heard in support of any grounds not set forth in the Form of appeal, but the Appellate Tribunal, in deciding the appeal, shall not be confined to the grounds set forth in the Form of appeal or those taken by leave of the Appellate Tribunal under these rules: Provided that the Appellate Tribunal shall not rest its decision on any other grounds unless the party who may be affected thereby has had a sufficient opportunity of being heard on that ground. 32. Rejection or ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registrar as specified by the Appellate Tribunal within one month of the receipt thereof. A copy of such reply and the copies of other documents shall be forthwith served on the applicant by the respondent. (2) On being served the reply or documents under sub-rule (1), the applicant shall specifically admit, deny, or rebut the facts stated by the respondent in his submission and state such additional facts as may be found necessary. 37. Filing of rejoinder. - Where the respondent states such additional facts as may be necessary for the just decision of the case, the Bench may allow the petitioner to file a rejoinder to the reply filed by the respondent on GSTAT portal, with an advance copy to be served upon the respondent within one month or within such time as may be specified or extended by Bench. CHAPTER IV Cause list 38. Preparation and publication of daily cause list. - (1) The Registrar shall prepare and publish the cause list for the next working day, which shall include all the information as specified in GSTAT CDR-01, on the notice board of the Appellate Tribunal and GSTAT Portal before the closing of working hours on each working day. (2) Subject to the directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice of the petition or application shall be served upon the respondents in any other manner, including any manner of substituted service, as it appears to the Appellate Tribunal just and convenient. (3) A notice or process may also be served on an authorised representative of the applicant or the respondent, as the case may be, in any proceeding or on any person authorised to accept a notice or a process, and such service on the authorised representative shall be deemed to be a proper service. CHAPTER V Hearing of Appeal 41. Hearing of appeal. - (1) On the day fixed, or on any other day to which the hearing may be adjourned, the appellant shall be heard in support of the appeal. (2) The Appellate Tribunal shall then, if necessary, hear the respondent against the appeal and in such a case the appellant shall be entitled to reply. 42.Action on appeal for appellant's default. - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Appellate Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of any evidence under sub-rule (1) may be done either before the Appellate Tribunal or before such authority as the Appellate Tribunal may direct. (3) Where any direction has been made by the Appellate Tribunal to produce any documents or to examine any witnesses or to adduce any evidence before any authority, the authority shall comply with the directions of the Appellate Tribunal and after such compliance send the documents, the record of the deposition of the witnesses or the record of evidence adduced, to the Appellate Tribunal. (4) The Appellate Tribunal may, of its own motion, call for any documents or summon any witnesses on points at issue, if it considers necessary to meet the ends of justice. 46. Production of evidence by Affidavit. - (1) The Appellate Tribunal may direct the parties to give evidence, if any, by affidavit. (2) Notwithstanding anything contained in sub-rule (1) where the Appellate Tribunal considers it necessary in the interest of natural justice, it may order cross-examination of any deponent on the points of conflict either through information and communication technology facilities such as video conferencing or otherwise as may be decided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in form GSTAT CDR-02 as may be specified in each appeal or petition or application and they shall be written legibly. (2) The diary in the main file shall contain a concise history of the appeal or petition or application, the substance of the order passed thereon and in execution proceedings, it shall contain a complete record of all proceedings in execution of order or direction or rule and shall be checked by the Deputy Registrar or Assistant Registrar and initiated once in a fortnight. 54. Order sheet. - (1) The Court officer of the Bench shall maintain order sheet which shall include all the information as specified in GSTAT FORM-02 in every proceedings shall contain all orders passed by the Appellate Tribunal from time to time. (2) All orders passed by the Appellate Tribunal shall be in English and the same shall be signed by the Members of the Appellate Tribunal constituting the Bench: Provided that the routine orders, such as call for of the records, put up with records, adjournment and any other order as may be directed by the Member of the Tribunal shall be signed by the Court officer of the Bench. (3) The order sheet shall also contain the reference number of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt - (a) register of un-numbered petitions or appeals (GSTAT-CDR-03); (b) register of petitions or appeals (GSTAT-CDR -04); and (c) register of interlocutory applications (GSTAT-CDR -05). 60. Arrangement of records in pending matters. -The record of appeal or petition shall be divided into the following four parts and shall be collated and maintained - (a) main file: (Petition being kept separately); (b) miscellaneous application file; (c) process file; and (d) execution file. 61. Contents of main file. -The main file shall be kept in the following order and it shall be maintained as permanent record till ordered to be destroyed under the rules - (a) index; (b) order sheet; (c) final order or judgment; (d) Form of appeal or petition, as the case may be, together with any schedule annexed thereto; (e) counter or reply or objection, if any; (f) oral evidence or proof of affidavit; (g) evidence taken on commission; (h) documentary evidence; and (i) written arguments. 62. Contents of process file. -The process file shall contain the following items, namely - (a) index; (b) power of attorney or vakalatnama; (c) summons and other processes an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication for grant of inspection. - (1) Application for inspection of record under rule 67, shall be presented at Registry between 10.30 a.m. to 01:30 p.m. on any working day and two days before the date on which inspection is sought, unless otherwise permitted by the Registrar. (2) The Registry shall submit the application with its remarks before the Registrar, who shall, on consideration of the same, pass appropriate orders. (3) Inspection of records of a pending case shall not ordinarily be permitted on the date fixed for hearing of the case or on the preceding day. 70. Mode of inspection. - (1) On grant of permission for inspection of the records, the Deputy Registrar or Assistant Registrar shall arrange to procure the records of the case and allow inspection of such records on the date and time fixed by the Registrar between 10.30 a.m. and 12.30 p.m. and between 2.30 p.m. and 4.30 p.m. in the immediate presence of an officer authorised in that behalf by the Registrar. (2) The person inspecting the records shall not in any manner cause dislocation, mutilation, tampering or damage to the records in the course of inspection. (3) The person inspecting the records shall not mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictions on appearance. - A legal practitioner or the authorised representative, as the case may be, who has tendered advice in connection with the institution of any case or other proceeding before the Appellate Tribunal or has drawn pleadings in connection with any such matter or has during the progress of any such matter acted for a party, shall not, appear in such case or proceeding or other matter arising there from or in any matter connected therewith for any person whose interest is opposed to that of his former client, except with the prior permission of the Appellate Tribunal. 75. Restriction on party's right to be heard. - The party who has engaged a legal practitioner or authorised representative to appear for him before the Appellate Tribunal may be restricted by the Appellate Tribunal in making presentation before it. 76. Empanelment of special authorised representatives by the Appellate Tribunal. - (1) The Appellate Tribunal may draw up a panel of authorised representatives or valuers or such other experts as may be required by the Appellate Tribunal to assist in proceedings before the Appellate Tribunal. (2) The Appellate Tribunal may call upon any of the persons f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (5 of 1908). (2) An application for summons to produce documents shall be on plain paper setting out the document the production of which is sought, the relevancy of the document and in case where the production of a certified copy would serve the purpose, whether application was made to the proper officer and the result thereof. (3) A summons for production of documents in the custody of a public officer other than a court shall include all the information as specified in GSTAT FORM-06 and shall be addressed to the concerned Head of the Department or such other authority as may be specified by the Appellate Tribunal. 85. Suo motu summoning of documents. - Notwithstanding anything contained in these rules, the Appellate Tribunal may, suo motu, issue summons for production of public document or other documents in the custody of a public officer. 86. Marking of documents. - (1) The documents when produced shall be marked as follows: (a) if relied upon by the appellant's or petitioner's side, they shall be numbered as 'A' series; (b) if relied upon by the respondent's side, they shall be marked as 'B' series; and (c) the Appellate Tribunal exhibits shall be marked as 'C' s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed consecutively as PWs and those by the respondents as RWs. 95. Grant of discharge certificate. - Witness discharged by the Appellate Tribunal may be granted a certificate in prescribed GSTAT FORM-08 by the Registrar. 96. Witness allowance payable. - (1) Where the Appellate Tribunal issues summons to a government servant to give evidence or to produce documents, the person so summoned may draw from the Government travelling and daily allowances admissible to him as per the applicable rules of the respective Government. (2) Where there is no provision for payment of travelling allowances and daily allowance by the employer to the person summoned to give evidence or to produce documents, he shall be entitled to be paid as allowance, a sum which in the opinion of the Registrar is sufficient to defray reasonable travelling and other expenses. (3) The party applying for the summons shall deposit with the Registrar the amount of allowance as estimated by the Registrar well before the summons is issued. (4) If the witness is summoned as a court witness, the amount estimated by the Registrar shall be paid as per the directions of the Appellate Tribunal. (5) The aforesaid provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parties to the order or suo motu. (5) Every order or judgment or notice shall bear the seal of the Appellate Tribunal. 104. Pronouncement of order by any one member of the Bench. - (1) Any Member of the Bench may pronounce the order for and on behalf of the Bench. (2) When an order is pronounced under this rule, the Court officer shall make a note in the order sheet, that the order of the Bench consisting of President or Members was pronounced in open court on behalf of the Bench. 105. Authorising any member to pronounce order. - (1) If the Members of the Bench who heard the case are not readily available or have ceased to be Members of the Appellate Tribunal, the President may authorise any other Member to pronounce the order on his behalf after being satisfied that the order has been duly prepared and signed by all the Members who heard the case. (2) The order pronounced by the Member so authorised shall be deemed to be duly pronounced. (3) The Member so authorised for pronouncement of the order shall affix his signature in the order sheet of the case stating that he has pronounced the order as provided in this rule. (4) If the order cannot be signed by reason of death, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es by Court officer. - Immediately on pronouncement of an order by the Bench, the Court officer shall make necessary endorsement on the case file regarding the date of such pronouncement, the nature of disposal and the constitution of the Bench pronouncing the order and he shall also make necessary entries in the court diary which shall include all the information as specified in GSTAT CDR-02 maintained by him. 111. Transmission of order by the Court officer. - (1) The Court officer shall immediately on pronouncement of order, transmit the order with the case file to the Deputy Registrar or Assistant Registrar. (2) On receipt of the order from the Court officer, the Deputy Registrar or Assistant Registrar shall after due scrutiny, satisfy himself that the provisions of these rules have been duly complied with and in token thereof affix his initials with date on the outer cover of the order. (3) The Deputy Registrar or Assistant Registrar shall thereafter cause to transmit the case file and the order to the Registrar for taking steps to prepare copies and their communication to the parties. 112. Format of order. - (1) All orders shall be neatly and fairly typewritten in double s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtal. (5) All proceedings before the Appellate Tribunal shall be conducted through the GSTAT portal and all such proceedings shall be recorded on the said portal. (6) A summary of the final order passed by the Appellate Tribunal, or any bench thereof, in respect of any appeal shall be uploaded in the form specified in the CGST Rules for this purpose. (7) All hearings before the Appellate Tribunal may be conducted, either in the physical mode or upon the permission of the President, in the electronic mode, CHAPTER XV Miscellaneous 116. Register of appeals, petitions, etc.- (1) A Register in prescribed GSTAT CDR--07 and 08 shall be maintained in regard to appeals, petitions, etc., against the orders of the Appellate Tribunal to the Hon'ble Supreme Court and Hon'ble High Courts and necessary entries therein be promptly made by the judicial branch. (2) The register shall be placed for scrutiny by the President or Vice-President, as the case may be, in the first week of every month. 117. Placing of order of Hon'ble Supreme Court and Hon'ble High Courts before the Appellate Tribunal. - Whenever an interim or final order passed by the Hon'ble Supreme Court or Hon'ble High Courts i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and black tie; or (b) if a female, in a black coat over a white sari or any other white dress: Provided that during the summer season from the 15th April to 31st August, the authorised representatives may, when appearing before a Bench of the Appellate Tribunal, dispense with the wearing of a black coat. Explanation. - For the purpose of this rule, the expression, "regular employee of a party" shall not include a departmental officer who is appointed as an authorised representative. 123. Removal of difficulties and issuance of directions. - Notwithstanding anything contained in the rules, wherever the rules are silent or no provisions have been made, the President may issue appropriate directions to remove difficulties and issue such orders or circulars to govern the situation or contingency that may arise in the working of the Appellate Tribunal. 124. Inspection of the State Benches. - The President, or any Judicial or Technical Member of the Principal Bench, nominated by the President, shall have the authority to inspect the office and proceedings of the State Benches, as per procedure and rules for travel and inspection as decided by the President. GSTAT FORM -01 [See ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Address of the appellant - 4. Original Appeal/Order Number - Date- 5. Grounds of inspection - 6. Purpose of inspection - 7. Details of payment - 8. Detail of documents for inspection - (i) ........... (ii) ........... (iii) ............... 9. Remarks, if any - Place: Date: Signature (Name of the Applicant) Designation or Status. SCHEDULE OF FEES S. No. Relevant Section/Rules Nature of application / petition Fees 1. Rule 67 of GSTAT Procedural Rules 2025 Application for Inspection of Records Rs.5000 2. Rule 118(2) of GSTAT procedural Rules 2025 Interlocutory Applications Rs.5000 3. Rule 110(5) of CGST/SGST/UTGST Rules 2017 Appeals to GSTAT As per rule 4. Application under any other provisions specifically not mentioned herein above Rs.5000 5. Fee for obtaining certified true copy of final order passed to parties other than the concerned parties under Rule Rs.5 per page GSTAT FORM-04 (see rule 72) Memorandum of appearance To The Registrar, The Goods and Services Tax Appellate Tribunal In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmation : 7. Name of the Interpreter if any, duly Sworn/ solemnly affirmed : Duly sworn/ solemnly/ affirmed Examination-in-chief: By Date: ............................................................................................ Cross-examination: By ............................................................................................ Re-examination, if any: .............................................................................. (Signature of the witness on each page) Statement of witness as recorded was read over/translated to the witness, who admitted it to be correct. Signature of the Member of the Appellate Tribunal with date. GSTAT FORM-08 [See rule 95] CERTIFICATE OF DISCHARGE Certified that ................................................... appeared before this Appellate Tribunal as a witness/in/Appeal No. ................................of 20......, on behalf of the appellant or respondent as Court witness on this ...............day of ....20...... and that he was relieved at ......................on........................ He was paid/not paid any T.A. and D.A. or allowance of Rs................... Signature of the Registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; GSTAT- CDR -04- Register of Appeals [See rule 59(b)] Sl. No. Appeal No. Appellants' Name(s) and Address Respondent name(s) and Address No. of Order in Appeal Period of dispute Section under which original order passed 1 2 3 4 5 6 7 State Jurisdiction Bench to which assigned and whether single member case Interim Order, if any with date Date of final appeal order Nature of order allowed, partly allowed or dismissed Remarks 8 9 10 11 12 13 GSTAT-CDR -05 - Register of Interlocutory Appeals [See rule 59(c)] Sl. No. Original Appeal No. No. of Interlocutory Appeal Appellants' Name(s) and Address Respondent Name(s) and Address Bench for which application/ appeal filed Date of order in interlocutory application Order- whether allowed or dismissed, with date Remarks 1 2 3 4 5 6 7 8 9 GSTAT-CDR -06- Register of Inspection [See rule 71 ] Sl. No. No. of Application with date Name of Applicant and Address No. of Appeal related, if any Application dismissed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
