FILING OF APPEAL BEFORE GOODS AND SERVICES TAX APPELLATE TRIBUNAL – PART V

[DR.MARIAPPAN GOVINDARAJAN]

Interlocutory application

‘Interlocutory application’ means an application to the Appellate Tribunal in any appeal or proceeding already instituted in such Appellate Tribunal, other than a proceeding for execution of an order.  The provisions of the rules regarding the filing of interlocutory applications shall, in so far as may be, apply mutatis mutandis to the filing of applications under this rule.  The fees payable for this application is Rs.5000/-.

Record of proceedings

The Court officer shall keep diaries of the Court.  The diary shall include all the information as given in form GSTAT CDR-02 as may be specified in each appeal or petition or application and they shall be written legibly.  The diary in the main file shall contain a concise history of the appeal or petition or application, the substance of the order passed thereon and in execution proceedings, it shall contain a complete record of all proceedings in execution of order or direction or rule and shall be checked by the Deputy Registrar or Assistant Registrar and initiated once in a fortnight.

The Court officer of the Bench shall maintain on GSTAT portal a court diary, wherein he shall record the proceedings of the court for each sitting with respect to the applications or petitions or appeals listed in the daily cause list. It shall include details as to whether the case is adjourned or partly heard or heard and disposed of or heard and orders reserved, as the case may be, along with dates of next sitting wherever applicable.

Order sheet

The Court officer of the Bench shall maintain order sheet which shall include all the information as specified in GSTAT FORM-02 in every proceeding shall contain all orders passed by the Appellate Tribunal from time to time.  The order sheet shall also contain the reference number of the appeal or petition or application, date of order and all incidental details including short cause title thereof.

Preservation of records

All necessary documents and records relating to petitions or applications dealt with by the Appellate Tribunal shall be stored or maintained as provided in these rules and other physical records kept in a record room shall be preserved for a period of 5 years after the passing of the final order.  The record of the petitions or applications dealt with by the Appellate Tribunal, including the orders and directions passed by the Appellate Tribunal, shall be maintained by the Registry of the Appellate Tribunal for a period of 15 years after the passing of the final order.  After the expiry of these periods the records may be destroyed.

Inspection of records

The applicant to any case or their authorised representative may be allowed to inspect the record of the case by making an application in writing in prescribed GSTAT-FORM-03 to the Registrar and by paying the fee Rs.5000/-.  Application for inspection of record under rule 67, shall be presented at Registry between 10.30 a.m. to 01:30 p.m. on any working day and two days before the date on which inspection is sought, unless otherwise permitted by the Registrar.  The Registry shall submit the application with its remarks before the Registrar, who shall, on consideration of the same, pass appropriate orders.  Inspection of records shall be allowed only on the order of Registrar.   Inspection of records of a pending case shall not ordinarily be permitted on the date fixed for hearing of the case or on the preceding day.

On grant of permission for inspection of the records, the Deputy Registrar or Assistant Registrar shall arrange to procure the records of the case and allow inspection of such records on the date and time fixed by the Registrar between 10.30 a.m. and 12.30 p.m. and between 2.30 p.m. and 4.30 p.m. in the immediate presence of an officer authorised in that behalf by the Registrar.  The person inspecting the records shall not in any manner cause dislocation, mutilation, tampering or damage to the records in the course of inspection.  The person inspecting the records shall not make any marking on any record or paper so inspected and taking notes.

The person supervising the inspection, may at any time prohibit further inspection, if in his opinion, any of the records are likely to be damaged in the process of inspection or the person inspecting the records has violated or attempted to violate the provisions of these rules and shall immediately make a report about the matter to the Registrar and seek further orders from the Registrar and such notes shall be made in the Inspection Register.

The Deputy Registrar or Assistant Registrar shall cause to maintain a Register as per GSTAT-CDR -06 for the purpose of inspection of documents or records and shall obtain therein the signature of the person making such inspection on the Register as well as on the application on the conclusion of inspection.

Affidavits

Every affidavit shall be titled as ‘Before the Goods and Services Tax Appellate Tribunal (GSTAT)’ followed by the cause title of the appeal or application or other proceeding in which the affidavit is sought to be used.  The affidavit shall conform to the requirements of order XIX, rule 3 of Civil Procedure Code, 1908. Affidavits shall be sworn or affirmed before an advocate or notary, who shall affix his official seal.  If the deponent is not known to the attester, his identity shall be testified by a person known to him and the person identifying shall affix his signature in token thereof.

Where an affidavit is sworn or affirmed by any person who appears to be illiterate, visually challenged or unacquainted with the language in which the affidavit is written, the attester shall certify that the affidavit was read, explained or translated by him or in his presence to the deponent and that he seemed to understand it, and made his signature or mark in the presence of the attester which shall include all the information as specified in GSTAT FORM-05.

Document accompanying an affidavit shall be referred to therein as Annexure number and the attester shall make the endorsement thereon that this is the document marked putting the Annexure number in the affidavit.  The attester shall sign therein and shall mention the name and his designation.

Production of documents

An application for summons to produce documents shall be on plain paper setting out the document the production of which is sought, the relevancy of the document and in case where the production of a certified copy would serve the purpose, whether application was made to the proper officer and the result thereof.  the Appellate Tribunal may, suo motu, issue summons for production of public document or other documents in the custody of a public officer.

The documents when produced shall be marked as follows-

• if relied upon by the appellant’s or petitioner’s side, they shall be numbered as ‘A’ series;
• if relied upon by the respondent’s side, they shall be marked as ‘B’ series; and
• the Appellate Tribunal exhibits shall be marked as ‘C’ series.

The Appellate Tribunal may direct the applicant to deposit with the Appellate Tribunal through online mode a sum sufficient to defray the expenses for transmission of the records.  The Appellate Tribunal may, at any time, direct return of documents produced subject to such conditions as it deems fit.

Examination of witnesses

The provisions of the Orders XVI and XXVI of the Code of Civil Procedure, 1908, shall mutatis mutandis apply in the matter of summoning and enforcing attendance of any person and examining him on oath and issuing commission for the examination of witnesses or for production of documents.

The Appellate Tribunal may in its discretion examine any witness in camera.  Oath shall be administered to a witness. Oath or solemn affirmation shall be administered to the interpreter before the Bench officer or the Court officer as taken for examining a witness. The oath or affirmation shall be administered by the Court officer.

Witness discharged by the Appellate Tribunal may be granted a certificate in prescribed GSTAT FORM-08 by the Registrar.  The Deposition of a witness shall be recorded in prescribed GSTAT FORM-07.  Each page of the deposition shall be initiated by the Members constituting the Bench.  Corrections, if any, pointed out by the witness may, if the Bench is satisfied, be carried out and duly initialled. If not satisfied, a note to the effect be appended at the bottom of the deposition.  Witness discharged by the Appellate Tribunal may be granted a certificate in prescribed GSTAT FORM-08 by the Registrar.

Where the Appellate Tribunal issues summons to a government servant to give evidence or to produce documents, the person so summoned may draw from the Government travelling and daily allowances admissible to him as per the applicable rules of the respective Government.  Where there is no provision for payment of travelling allowances and daily allowance by the employer to the person summoned to give evidence or to produce documents, he shall be entitled to be paid as allowance, a sum which in the opinion of the Registrar is sufficient to defray reasonable travelling and other expenses.

The party applying for the summons shall deposit with the Registrar the amount of allowance as estimated by the Registrar well before the summons is issued.  If the witness is summoned as a court witness, the amount estimated by the Registrar shall be paid as per the directions of the Appellate Tribunal. 

The Commissioner may, if necessary, take specimen of the handwriting, signature or fingerprint of any witness examined before him.

Recusal

For the purpose of maintaining the high standards and integrity of the Appellate Tribunal, the President or a Member of the Appellate Tribunal shall recuse himself-

• in any case involving persons with whom the President or the Member has or had a personal, familial or professional relationship;
• in any case concerning which the President or the Member has previously been called upon in another capacity, including as advisor, representative, expert or witness; or
• if there exist other circumstances such as to make the President or the Member’s participation seem inappropriate.

The President or any Member recusing himself may record reasons for recusal. No party to the proceedings or any other person shall have a right to know the reasons for recusal by the President or the Member in the case.

Electronic filing

 Every appeal or application to be filed before the Appellate Tribunal shall be uploaded electronically on the GSTAT portal.   All appeals and applications filed before the Appellate Tribunal shall be scrutinised and processed electronically through the GSTAT portal and all notices, communications and summons shall be issued electronically and signed in the manner provided on the said portal.  All replies filed and documents that are or may be required to be presented before the Appellate Tribunal, either on the directions of the said Tribunal or otherwise, shall be signed, verified and uploaded electronically on the GSTAT portal. All proceedings before the Appellate Tribunal shall be conducted through the GSTAT portal and all such proceedings shall be recorded on the said portal.

All hearings before the Appellate Tribunal may be conducted, either in the physical mode or upon the permission of the President, in the electronic mode.

Enforcement of order

Orders made by the Appellate Tribunal can be enforced as if they were decrees made by a court in a suit pending therein. The Tribunal has also the authority to enforce its order and send for execution to the local court, giving it the power to enforce orders and execute cases.

Forms

The following forms are prescribed in the Rules of GSTAT-

• GSTAT Form No. 01 - Interlocutory Application to the Appellate Tribunal;
• GSTAT Form No. 02 – Order Sheet;
• GSTAT Form No. 03 – Inspection;
• GSTAT Form No. 04 – Memorandum of appearance;
• GSTAT Form No. 05 – affidavits by visually impaired witness
• GSTAT Form No. 06 – summons;
• GSTAT Form No. 07 – Deposition of witness;
• GSTAT Form No. 08 – Certificate of discharge;
• GSTAT CDR 01 – Cause list;
• GSTAT CDR 02 – Court diary;
• GSTAT CDR 03 – Register of provisional appeals;
• GSTAT CDR 04 – Register of Appeals;
• GSTAT CDR – 05 – Register of interlocutory applications;
• GSTAT CDR – 06 – Register of Inspection;
• GSTAT CDR – 07 – Supreme Court cases;
• GSTAT CDR – 08 – High Court cases.