Central Government has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (in short, GSTAT Procedure Rules). These shall come into force w.e.f. 24.04.2025, i.e., date of publication in Official Gazette.
Following is the summary of some of the Rules:
Meaning of Benches [Rule 2(e)]
Certified Copy [Rule 2(f)]
- Certified copy means the original copy of the order or the documents received by the party, or a copy thereof duly authenticated by the concerned department, or a copy duly authenticated by the authorised representative of the appellant or respondent.
- Thus, certified copy would include:
- Original copy of order / documents
- Copy of original, duly authenticated by the concerned department (i.e., one issuing it)
- Copy of original, duly authenticated by the Authorized Representative of:
Meaning of Party [Rule 2(l)]
- Party means a person who prefers an appeal or an application before the Appellate Tribunal and includes respondent.
- Thus, party include:
- a person who prefers an appeal or application before GSTAT
- Respondent
Powers & Functions of GSTAT (Chapter II, Rules 3 to 17)
- Computation of time period (Rule 3) - Where a period is prescribed in Act / Rules / any other law or by Appellate Tribunal, the day from which the said period is to be reckoned shall be excluded, and if the last day expires on a day when the office of the Appellate Tribunal is closed, that day and any succeeding day or days on which the Appellate Tribunal remains closed shall also be excluded.
- Format of order / direction / ruling (Rule 4)- Any ruling / direction / order / summon / warrant / other mandatory process shall be:
- issued by Appellate Tribunal (AT) in the name of President or Member
- signed by Registrar or other officer authorized by President
- to bear day, month and year of signing
- be sealed with official seal of GSTAT in all physical copies.
- Official Seal (Rule 5)– Official seal of GSTAT shall be as specified by the President from time to time. Official seal shall be in the custody of Registrar of GSTAT.
- Registrar to have custody of records of Appellate Tribunal (AT)
- No record / document filed in any case / matter shall be allowed to be taken out of custody of Appellate Tribunal without permission of Appellate Tribunal.
- Registrar may allow any officer of Appellate Tribunal (nobody else) to remove any official paper or record for administrative purpose from the Appellate Tribunal.
- Sitting hours of the Appellate Tribunal (Rule 8)– The sitting hours of the Appellate Tribunal shall ordinarily be from 10.30 a.m. to 01.30 p.m. and from 2.30 p.m. to 4.30 p.m. subject to any order made by the President and this shall not prevent the Appellate Tribunal to extend its sitting as it deems fit.
- Working hours of office(Rule 9) –The administrative offices of the Appellate Tribunal shall remain open on all working days from 9:30 am to 6.00 pm, subject to any order made by the President.
- Inherent powers (Rule 10)– GSTAT shall have inherent powers without any limitation. These rules shall not be deemed to limit or otherwise affect the inherent powers of the Appellate Tribunal to make such orders or give such directions as may be necessary for meeting the ends of justice or to prevent abuse of the process of the Appellate Tribunal.
- Calendar (Rule 11)– Working days (or Calendar) of Appellate Tribunal in a year shall be decided by President and Members of AT.
- Listing of cases (Rule 12) – Cases shall be listed before Appellate Tribunal as follows:
- Any urgent matter filed before 12:00 noon shall be listed before the Appellate Tribunal on the following working day, if it is complete in all respects as provided in these rules.
- In exceptional cases, it may be received after 12:00 noon but before 3:00 p.m. for listing on the following day, with the specific permission of the Appellate Tribunal or President.
- Power to exempt (Rule 13)– Appellate Tribunal shall have power to exempt:
- AT may on sufficient cause being shown, exempt the parties from compliance with any requirement of these rules
- AT may give such directions in matters of practice and procedure, as it may consider just and expedient on the application moved in this behalf to render substantial justice.
- Power to extend time (Rule 14)– Appellate Tribunal shall have power to extend time:
- AT may extend the time appointed by these rules or fixed by any order, for doing any act or taking any proceeding, upon such terms, if any, as the justice of the case may require
- any extension may be ordered by the AT, although the application for the same is not made until the expiration of the time appointed or allowed.
- Powers and functions of the Registrar (Rule 15) – The Registrar shall have the following powers and functions, namely:
- shall be responsible for the day-to-day administration of the Appellate Tribunal;
- notify the procedure of filing appeal to the Appellate Tribunal;
- registration of appeals, petitions and applications and scrutiny thereof;
- receive applications for amendment of appeal or the petition or application or subsequent proceedings;
- receive applications for fresh summons or notices and regarding services thereof;
- receive applications for short date summons and notices;
- receive applications for substituted service of summons or notices;
- receive applications for seeking orders concerning the admission and
- inspection of documents;
- maintain records of proceedings and manage the registry; and
- such other incidental matters as the President may direct from time to time.
- Power of adjournment (Rule 16)– Appellate Tribunal shall have power to adjourn matters:
- All adjournments shall normally be sought before the concerned Bench
- In extraordinary circumstances, the Registrar may, if so directed by the Appellate Tribunal in chambers, at any time adjourn any matter and lay the same before the Appellate Tribunal in chambers.
- Delegation of powers of President(Rule 17)
- The President may assign or delegate to the Vice-president of State Bench some of the functions required by these rules to be exercised by the President.
- The President may also assign or delegate to a Joint Registrar or Deputy Registrar or Assistant Registrar or to any other suitable officer all or some of the functions required by these rules to be exercised by the Registrar.
Thus, the powers of both, Registrar or President can be assigned or delegated.
(To be continued…..)
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