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As per the rules, urgent matters filed before 12:00 noon will be listed for hearing on the next working day, provided the application is complete in all respects.
The GST Appellate Tribunal’s benches will hold sessions from 10:30 am to 1:30 pm, and again from 2:30 pm to 4:30 pm, subject to modifications by the President.
The government has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, introducing a comprehensive procedural framework for the newly established GST Appellate Tribunal (GSTAT). These rules mandate e-filing of appeals and facilitate hearings through a hybrid mode, aimed at enhancing accessibility and efficiency in dispute resolution.
As per the rules, urgent matters filed before 12:00 noon will be listed for hearing on the next working day, provided the application is complete in all respects. In exceptional cases, matters filed between 12:00 noon and 3:00 pm may also be listed the following day with the President’s special permission.
The Tribunal’s benches will hold sessions from 10:30 am to 1:30 pm, and again from 2:30 pm to 4:30 pm, subject to modifications by the President. Meanwhile, the administrative offices of GSTAT will function on all working days from 9:30 am to 6:00 pm.
The GSTAT, established under the Central Goods and Services Tax Act, 2017, is the second appellate authority for hearing appeals against the orders passed by the first appellate authority under the CGST and respective state GST laws.
In May 2024, the government appointed Justice (Retd) Sanjaya Kumar Mishra, former Chief Justice of the Jharkhand High Court, as the first President of GSTAT. His appointment followed recommendations by a Search-cum-Selection Committee led by the Chief Justice of India.
The GSTAT will comprise a Principal Bench in New Delhi and 31 State Benches across various locations, as approved by the GST Council. The process for appointing judicial and technical members to these benches is currently underway.
Experts believe the establishment of GSTAT is a pivotal reform in India’s indirect tax framework.
“With a total of 11 Chapters, 70 Rules, and 4 Statutory Forms, this legal framework covers the full procedural and administrative lifecycle of GSTAT appeals,” said Rajat Mohan, Senior Partner at AMRG & Associates. “The structural clarity is enhanced through four standardised forms: Form GSTAT-01 (Appeal), Form GSTAT-02 (Order Sheet), and CDR-01 & CDR-02 for court management.”
Saurabh Agarwal, Tax Partner at EY, added that the clear timelines and digitisation efforts aim to streamline dispute resolution processes and reduce procedural delays.
“This is a major step forward in strengthening taxpayer confidence and modernising India’s indirect tax litigation framework,” Agarwal noted.
Sandeep Sehgal, Partner-Tax at AKM Global, highlighted that the rules provide clarity on essential judicial processes.
“Procedures for discovery, inspection, and production of documents have been clearly delineated. Importantly, the Rules also codify the powers, duties, and functions of the Appellate Tribunal,” Sehgal said.
The operationalisation of GSTAT is expected to bring consistency in rulings, ease the burden on higher courts, and foster a transparent, uniform, and time-bound dispute redressal mechanism in India’s GST regime.
(With PTI Inputs)
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