Filing of Appeals before the GST Appellate Tribunal (GSTAT).

This article presents an in-depth breakdown of these rules, clause by clause.

1. Filing of Appeal – Format and Procedure

With the operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT), the Government has laid down comprehensive procedures and formats for filing appeals. These rules, notified under Part II, Section 3(i) of The Gazette of India, prescribe the manner of filing appeals and the associated compliance protocols.

1.1 Online Filing and Form Specification

• Appeals to GSTAT must be filed online on the GSTAT Portal.
• The Form prescribed under the Rules (likely Form GSTAT-01) shall be used.
• Manual filing is permitted only in certain cases (e.g., technical inability).

1.2 Mandatory Details in the Appeal

Each appeal must contain:

Cause Title: Must begin with “In the Goods and Services Tax Appellate Tribunal” and mention the order being challenged.

Paragraph Structure: Appeals must be divided into numbered paragraphs, with each covering a distinct point or fact.

Party Details:

• Full name, parentage, GSTIN, address, and description.

• Names of parties shall be numbered consecutively, each party on a separate line.

• In case of death, legal heirs shall be shown as sub-numbers.

2. Consolidation and Number of Appeals

2.1 Single Appeal Rule

• One appeal per impugned order, even if the order covers multiple SCNs, refund claims, etc.
• This simplifies proceedings and reduces duplicity.

2.2 Exceptions Requiring Multiple Appeals

• Multiple Original Orders: If a single order-in-appeal covers multiple orders-in-original, then a separate appeal must be filed for each original order.
• Multiple Parties: If multiple persons are affected by the same order, each must file a separate appeal. Joint appeals are not permitted.

3. Presentation and Scrutiny of Appeals

3.1 Date of Presentation

• In manual cases, the Registrar or authorized officer shall endorse and sign the date of filing.

3.2 Grounds and Format

Grounds of appeal must be:

• Clearly stated and numbered.

• Typed in double spacing on A4-size paper.

• Indexed, paged, and tagged properly.

3.3 Signature and Verification

Appeals must be signed and verified by:

• The appellant/applicant/respondent, or

• An authorized representative (with proof of authorization).

All annexed documents must be certified as true copies.

4. Documents Accompanying the Appeal

4.1 Certified Copy of Order

• A certified copy of the order appealed against must be uploaded.
• In cases under the Commissioner’s direction, attested copies suffice.

4.2 Fees and Acknowledgment

• Filing must be accompanied by fees under Rule 110(5).
• The portal issues a final acknowledgment post submission.

4.3 Document Verification and Rectification

If documents are incomplete or defective:

• The Registrar may return them for correction.

• A new case number may be allotted after correction.

4.4 Multiple Copies and Attestation

• Tribunal can demand multiple copies of documents at the appellant’s cost.
• Attestation by a Gazetted Officer or authorized person may be allowed by general/special order.

5. Language and Translation Requirements

5.1 Non-English Documents

Documents in regional languages must be:

Accompanied by English translations, either:

• Agreed upon by both parties, or
• Certified by authorized representatives.

5.2 Pre-hearing Compliance

• Appeals will not be scheduled for hearing unless all documents are in English or properly translated.

6. Scrutiny and Registration of Appeals

6.1 Defect Handling

On scrutiny:

• Defective appeals are returned with a notice.

• 7 working days are given for correction.

• Registrar can extend this up to 30 days. 

6.2 Non-compliance

Failure to rectify defects can lead to:

• Rejection or non-registration of the appeal.

6.3 Hearing on Defects

If the Registrar is unsatisfied, the matter may be:

• Listed before the Tribunal Bench for a decision on admissibility.

7. Post Admission Process

7.1 Registration

On admission, appeals are:

• Numbered and entered into a dedicated register.

7.2 Ex-Parte Corrections

• Registrar may correct arithmetical or clerical errors ex-parte unless the respondent has appeared.

8. Miscellaneous Procedural Aspects

8.1 Call for Records

• Tribunal may direct retrieval of case records from lower authorities post-admission.

8.2 Authorization Letters

Person filing must provide:

• Authorization document, and

• Must comply if Registrar demands more verification.

8.3 Interlocutory Applications

For stay, condonation of delay, early hearing, rectification, exemption from certified copy, etc., applications must:

• Be in Form GSTAT-01.

• Include all prescribed information.

Practitioners must stay updated with future FAQs and clarifications by GSTAT and CBIC to handle procedural nuances effectively.

CA. Shreeharsha

GST Litigation Expert

Shreeharsha@sreshtaglobal.com

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