Goods and Services Tax Appellate Tribunal Provisions and Rules

I. Introduction and Objective

The Goods and Services Tax Appellate Tribunal (GSTAT) is a statutory appellate body established under the Central Goods and Services Tax Act, 2017, empowered to hear appeals against the orders passed by Appellate and Revisional Authorities under the GST regime. Its procedures, powers, and constitution are governed by the GSTAT Act (primarily Chapter XVIII of the CGST Act, 2017 as amended) and the GSTAT Rules, 2025.

II. Constitution, Benches, and Jurisdiction of the GSTAT

A. Establishment and Jurisdiction

• Constitution: The Government, on the recommendations of the GST Council and by notification, establishes the Goods and Services Tax Appellate Tribunal (GSTAT) to hear appeals against orders of Appellate and Revisional Authorities, and in some notified cases (including anti-profiteering adjudication under Section 171(2)).

• Principal and State Benches:

  • A Principal Bench is constituted at New Delhi, comprising the President, a Judicial Member, a Technical Member (Centre), and a Technical Member (State).

  • State Benches may be constituted in States upon request, comprising two Judicial Members, a Technical Member (Centre), and a Technical Member (State).

• Jurisdiction:

  • Principal Bench and State Benches hear appeals against Appellate/Revisional Authority orders. However, cases involving issues relating to “place of supply” or notified matters are exclusively heard by the Principal Bench.

  • The President has powers to distribute business and transfer cases among Benches, including resolving difference of opinion by referring to additional Members, whose majority opinion prevails.

• Single Member Hearing: Appeals involving amounts not exceeding ₹50 lakh and not involving questions of law may be heard by a single Member, with the President’s approval.

• Administrative Transfers: Members may be transferred for efficiency; Technical Members (State) may only be transferred within their appointing State, in consultation with the State Government.

• Validity of Proceedings: No act or proceeding of the Tribunal is invalid merely due to vacancy or defect in its constitution.

(Section 109, CGST Act, 2017)

B. Qualifications, Appointment, Terms, and Conditions for President and Members

• Qualifications:

  • President: Must be a Judge of the Supreme Court or a (former) Chief Justice of a High Court.

  • Judicial Member: Must have been a High Court Judge, or a District Judge/Additional District Judge for 10 years, or an advocate with 10 years’ experience in indirect tax litigation.

  • Technical Member (Centre): Must be or have been a member of the Indian Revenue (Customs & Indirect Taxes) Service, Group A, or All India Service with at least 25 years’ service (with at least 3 years’ experience in indirect taxes).

  • Technical Member (State): Must be or have been an officer of the State Government/All India Service (not below rank of Additional Commissioner), with 25 years’ service and 3 years in taxation/finance.

• Age Limit: Must be at least 50 years old for appointment. Maximum age for President is 70 years, and for Members is 67 years, with possible reappointment for 2 more years (within age limit).

• Selection and Appointment: Done by the Government based on recommendations of a Search-cum-Selection Committee, composition of which varies for State and other appointments.

• Removal and Suspension: The Government, on recommendation of the Committee, may remove/suspend the President or Members on grounds such as insolvency, conviction, incapacity, prejudicial interest, or abuse of position. Safeguards for opportunity of being heard are provided.

• Salary and Service Conditions: Prescribed and aligned with Central Government officers of equivalent pay, with protection against disadvantageous variation after appointment. Reimbursement for house rent may exceed the regular allowance, within limits.

• Restrictions after Office: President/Members are not eligible to appear or plead before Benches in which they served.

(Section 110, CGST Act, 2017)

III. GSTAT Rules, 2025 – Procedure and Functioning

A. Preliminary Provisions

• Short Title and Commencement: Called the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, effective from their notification date.

• Definitions: Includes definitions for Act, Appellate Tribunal, authorised representative, Bench, President, Registrar, Principal Bench, State Bench, Vice-President, and others. Unless otherwise specified, terms have the same meaning as in the Act and CGST/SGST/UTGST Rules.

(Rules 1-2, GSTAT Rules, 2025)

B. Powers, Functions, and Administration

• Computation of Time: Days are calculated excluding the day from which the period is reckoned and, if the last day falls on a holiday, succeeding closed days are also excluded.

• Orders and Processes: All Tribunal processes are issued in the name of the President/Member, signed and sealed officially.

• Seal and Records: The President prescribes the official seal. Registrar is responsible for record custody.

• Sittings and Working Hours:

  • Benches sit at notified locations.

  • Tribunal sitting hours: 10:30 a.m. to 1:30 p.m. and 2:30 p.m. to 4:30 p.m. (extendable).

  • Office working hours: 9:30 a.m. to 6:00 p.m.

• Inherent Powers: Tribunal can make orders/directions to meet justice or prevent abuse of process.

• Case Listing and Calendar: Urgent matters filed before noon are listed the next day. Annual calendar is fixed by the President and Members.

• Power to Exempt/Extend Time: Tribunal may exempt compliance with rules or extend deadlines for sufficient cause.

• Registrar’s Powers: Day-to-day administration, procedure notification, scrutiny, registration, and other incidental powers. Registrar may allow adjournment in extraordinary circumstances on Tribunal’s direction.

• Delegation: President may delegate functions to Vice-President (State Bench) or other officers.

(Rules 3-17, GSTAT Rules, 2025)

C. Filing, Registration, and Scrutiny of Appeals

• Filing: Appeals are filed online via the GSTAT Portal in prescribed Form, stating cause title, proceedings appealed against, party details, etc. Despite multiple show cause notices or refund claims, one appeal per order is sufficient. Each aggrieved person must file a separate appeal.

• Date of Presentation: Registrar/endorsed officer marks the date of receipt of each appeal (manually filed).

• Contents and Verification: Appeals must be clear, paragraph-wise, double-spaced, paginated, indexed, tagged, and verified by appellant or authorised representative. True copy certification is required for attached documents.

• Accompanying Documents: Certified copies of the impugned order(s), appeal/revision orders, relied-upon documents, and fees as per Rule 110(5) are required. Attestation alternatives and rectification options for document defects are prescribed.

• Translation: Non-English documents must be accompanied by agreed or certified English translations.

• Scrutiny and Defects: Defective appeals/applications are returned for rectification. Registrar can grant up to 30 days for compliance. If defects remain, registration may be refused, with further appeal possible before the Bench.

• Registration and Amendment: On admission, appeals are registered, indexed, and amendments for errors may be allowed before respondent appearance.

• Calling for Records: Tribunal may call for records from lower authorities on appeal admission.

• Authorisation: Filers must produce an authorisation letter; Registrar may seek further verification.

• Interlocutory Applications: Must be filed with prescribed information and supporting affidavit (stay, rectification, condonation of delay, exemption, etc.).

• Defaced Documents: Special note and verification required for damaged documents.

• Grounds of Appeal: Only stated grounds or those allowed by Tribunal may be argued. Tribunal may consider other grounds after hearing affected parties.

• Rejection/Amendment of Appeal: Registrar may accept defective appeals conditionally or reject if defects are not cured in time, with right to restoration on cause shown.

• Respondents: The Commissioner or opposite party must be joined as respondent, depending on the appeal.

• Copy to Respondent: Respondent and concerned Commissioner receive copies of appeal and documents.

• Replies and Rejoinders: Respondents file replies and documents within one month; applicants may file rejoinders as permitted.

• Cross-Objections/Applications: Registered and governed by similar provisions as appeals.

(Rules 18-37, GSTAT Rules, 2025)

D. Cause List, Service, and Hearing Procedures

• Cause List: Registrar prepares and publishes daily cause lists on notice board and GSTAT Portal, prioritizing cases for orders, clarification, admission, directions, part-heard, and others.

• Adjournment: If Tribunal does not sit, a new cause list is prepared and posted. Adjournments due to non-sitting Members are similarly managed.

• Service of Notices: Notices may be served by methods in Section 169 of the Act; GSTAT Portal is the common portal. Tribunal may order substituted service where appropriate. Service on authorised representatives is valid.

• Hearing:

  • Appellant is heard first, then respondent, with right of reply.

  • Appeals may be dismissed for default or decided ex parte if parties fail to appear, with right of restoration on showing cause.

  • Death/insolvency: Proceedings abate unless successor applies within 60 days (or extended on sufficient cause).

  • Additional Evidence: Not permitted unless Tribunal finds it necessary for justice or if lower authority denied opportunity to adduce evidence. Tribunal may direct evidence to be produced or witnesses examined, including affidavits, with right of cross-examination.

  • Adjournment: At Tribunal’s discretion.

  • Open Proceedings: Proceedings are public unless Tribunal orders otherwise for particular cases.

  • Interlocutory Applications: Mutatis mutandis the same procedure as appeals.

  • Larger Bench: If Members differ, President refers to a larger Bench.

  • Orders: Orders must be written, signed, dated, and the last hearing date typed on the first page. Publication of orders may be directed by Tribunal.

(Rules 38-52, GSTAT Rules, 2025)

E. Record of Proceedings and Registers

• Court Diary and Order Sheet: Court Officer maintains diaries and order sheets, recording all proceedings and orders, checked by Deputy/Assistant Registrar.

• Maintenance of Records: Files divided into main file, miscellaneous, process, and execution files, with specified contents and preservation requirements (records kept for five years physically, orders for fifteen years electronically).

• Registers: Online/offline registers for petitions/appeals, interlocutory applications, and others are maintained daily.

• Preservation and Destruction: Record keeper indexes and weeds out records after the prescribed retention period.

(Rules 53-66, GSTAT Rules, 2025)

F. Inspection of Records

• Application and Grant: Parties or authorised representatives may inspect records by applying in writing using GSTAT-FORM-03 and paying the prescribed fee. Registrar grants inspection by order.

• Timing: Application to be submitted two days in advance; inspection not allowed on or just before hearing date unless permitted.

• Mode and Restrictions: Inspections are supervised, only during fixed hours, and no tampering/dislocation of records is allowed.

(Rules 67-70, GSTAT Rules, 2025)