The Finance Ministry has issued rules for the GST Appellate Tribunal. These Rules provide a comprehensive blueprint for the filing, management, and adjudication of appeals before the quasi-judicial body.

“These rules shall come into force on the date of their publication in the Official Gazette (April 24, 2025),” the notification said. The newly framed rules comprise 124 provisions over 15 chapters and standardized forms for key procedural aspects such as filing interlocutory applications, maintaining order sheets, indexing case records, inspecting documents, etc.

According to the rules, only online appeals can be filed on the GSTAT Portal with prescribed details and a certified copy of the order appealed against. These contain details fees for appeal filing or restoration before GSTAT which will be ₹1,000 per ₹1 lakh of the disputed tax, or ITC, or penalty amount, subject to a minimum fee of ₹5,000 and a maximum cap of ₹5,000. Fees for Application for Inspection of Records (₹5,000), Interlocutory Applications (₹5,000), and Fees for obtaining a certified true copy of the final order (₹5 per page) have also been mentioned.

According to Rajat Mohan, senior partner with AMRG & Associates, the rules lay down clear procedures for 9 purposes. These include E-filing of appeals through the GSTAT portal using Form GSTAT-01, scrutiny, defect rectification, and registration of appeals by the registrar, cause list management, listing protocols, and daily scheduling, Handling of interlocutory applications including stay, delay condonation, and amendments, Hearing procedures, including ex parte proceedings and restoration applications, Rules for submission of affidavits, evidence, and additional documents, Summoning and production of documents under the Tribunal’s authority, Dress codes and decorum for members and representatives and Powers of the Tribunal to issue directions, amend records, and rectify errors.

Additionally, “the Tribunal’s internal court management will be governed by forms such as Order Sheet (Form GSTAT-02) and Cause List/Court Diary Registers (CDR-01 & CDR-02). This codified regime is expected to transform GST litigation by enabling swift, uniform, and electronically facilitated appellate redressal,” Mohan said.

Sivakumar Ramjee, Executive Director, Indirect Tax at Nangia Andersen LLP, feels the rules tighten the gate—only genuine cases, backed by a pre-deposit and a clear cause will reach the Tribunal. This reduces frivolous filings and streamlines the docket for quicker outcomes. A structured and impartial selection process for members further enhances credibility and fairness.

“While GST compliance may never be ‘fun’ GSTAT 2025 ensures that appealing your case is no longer a bureaucratic maze. In short, justice will be delivered faster, closer, and smarter. It’s the long-overdue facelift tax litigation needed—think less red tape, more resolve,” he said.

The Principal Bench of the GSTAT will be in New Delhi. There will also be 31 benches in States, 63 judicial members, and 33 Technical Members for the Centre and States together. Uttar Pradesh and Maharashtra (along with Goa) will have three benches each, while other larger States, such as Gujarat, Karnataka, Rajasthan, and Tamil Nadu (along with Puducherry), will have two benches each.

The government has already appointed retired Justice Sanjaya Kumar Mishra as President of GSTAT. The Principal Bench will handle matters related to inter-state disputes, while benches in States will handle all other issues, including rates. Aggrieved parties can move to the High Courts and Supreme Court.

Published on April 25, 2025