INTRODUCTION
We are pleased to present a significant GST update tailored to help you stay ahead in an ever-changing regulatory environment.
We hope you find this update useful and informative, and we look forward to your continued engagement.
Important GST Update – GST Appellate Tribunal (Procedure) Rules, 2025 Notified
The Government has notified the GST Appellate Tribunal (Procedure) Rules, 2025 on 24th April 2025, providing the muchawaited framework for functioning of the GST Appellate Tribunal (GSTAT).
Key Features of the Rules:
- Filing of Appeals: Appeals are to be filed electronically through the GST Portal in prescribed formats. Detailed requirements for documentation, affidavits, certified copies, and timelines have been laid out.
- Constitution of Benches: The Tribunal will consist of the Principal Bench at New Delhi and State Benches across States/UTs, as notified. Each Bench will have one Judicial Member and one Technical Member.
- Procedure for Proceedings: Clear processes prescribed for listing, hearing, adjournments, filing of rejoinders, crossexamination of evidence, and pronouncement of orders.
- Strict Timelines: Time-bound process for registration of appeals, issuance of notices, submission of replies, rejoinders, and disposal of appeals, to ensure faster resolution.
- Hearing Process: Emphasis on paperless proceedings, listing of cases based on urgency, and disposal on merits based on evidence and written submissions.
- Additional Evidence: Rules framed for permitting additional documents or evidence only in specific justified circumstances.
- Dismissal and Restoration: Procedures for dismissal for default, restoration, withdrawal, and consolidation of matters clearly provided.
Significance: The establishment of GST Appellate Tribunal will greatly streamline GST litigation, offering taxpayers a specialized and efficient appellate forum without having to approach High Courts for routine GST disputes.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
