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New rules for GST Appellate Tribunal
April 29 , 2025
14 hrs 0 min
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- The government has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules.
- It provides for mandatory e-filing of applications and conducting hearings in a hybrid mode.
- The rules also provide that any urgent matter filed by an applicant before 12:00 noon shall be listed before the Appellate Tribunal on the following working day, if the application is complete in all respects.
- In exceptional cases, the application 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.
- The administrative offices of the Appellate Tribunal will remain open on all working days according to the GST Appellate Tribunal (Procedure) Rules, 2025.
- In May last year, the government had appointed Justice (Retd) Sanjaya Kumar Mishra as the first President of the GST Appellate Tribunal (GSTAT).
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