Nidhi | Apr 28, 2025 |
Government Issues New Guidelines for GST Appellant Tribunal
The government has issued guidelines for new rules regarding the GST Appellate Tribunal (GSTAT). Let us take a look at these updated rules.
As per the new rules, e-filing will now be necessary to file an appeal, and the hearing will be conducted in a formal way. This means that you will not always need to go to the tribunal in person for the hearing, you can also join via video call or online platform. This system is mandatory for all and aims to make the process easier and more convenient.
As per the new rules, if an applicant files an urgent case before 12 noon along with all required documents, then the case will be registered in the Appellate Tribunal on the next working day. In rare cases, if the application is submitted between 12 noon and 3 pm, it can still be listed for the next day, but only with special permission from the Tribunal or its President.
The GST Appellate Tribunal bench (GSTAT), which handles GST disputes, will operate from 10:30 am to 1:30 pm and then from 2:30 pm to 4:30 pm. However, the President has the authority to adjust these timings. The administrative offices of the Appellate Tribunal will be available on all working days from 9:30 am to 6 pm. The government appointed Justice (Retd.) Sanjay Kumar Mishra as the first President of the GST Appellate Tribunal in May last year.
Sanjay Kumar Mishra, the first President of the GST Appellate Tribunal (GSTAT), is a former Chief Justice of the Jharkhand High Court. He was appointed by a Search-cum-Selection Committee led by the Chief Justice of India. The GST structure includes GSTAT as a higher-level court where you can appeal if you disagree with the decision made in your initial GST case. It has been formed under the Central Goods and Services Tax Act, 2017. The main bench of GSTAT is in Delhi, and 31 state benches across the country. These benches have been set up after taking approval from the GST Council.
The process of judicial and technical members is still in progress. The establishment of GSTAT is expected to make the entire GST system more effective and transparent. Once the GST Appellate Tribunal (GSTAT) is fully set up, it will help resolve GST disputes more quickly, transparently, and efficiently.
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