Government notifies rules for GST appellate tribunals; provides for mandatory e-filing, hybrid hearing

New Delhi: The government has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, which provide 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 pm for listing on the following day, with the specific permission of the Appellate Tribunal or President.

The benches of GSTAT, a crucial body for resolving GST-related disputes, would sit from 10:30 am to 01:30 pm and from 2:30 pm to 4:30 pm, subject to any order made by the President.

The administrative offices of the Appellate Tribunal will remain open on all working days from 9:30 am to 6.00 pm, according to the Goods and Services Tax 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).

Mishra was a former Chief Justice of the Jharkhand High Court and selected by a Search-cum-Selection Committee headed by the Chief Justice of India.

The GSTAT is the Appellate Authority established under the Central Goods and Services Tax Act, 2017, to hear various appeals under the said Act and the respective State/Union Territories GST Acts against the orders of the first appellate authority.

It consists of a principal bench and various state benches. As per the approval of the GST Council, the government has notified the Principal Bench, to be located in New Delhi, and 31 state benches at various locations across the country. The process for the appointment of judicial members and technical members is already in progress.

The tribunal will ensure swift, fair, judicious and effective resolution to GST disputes, besides significantly reducing the burden on higher courts.

The establishment of the GSTAT would further enhance the effectiveness of the GST system in India and foster a more transparent and efficient tax environment in the country.

Senior Partner at AMRG & Associates, Rajat Mohan, said, with a total of 11 Chapters, 70 Rules, and 4 Statutory Forms, this legal framework covers the full procedural and administrative lifecycle of GSTAT appeals.

"The structural clarity is enhanced through 4 standardised forms: Form GSTAT-01 (Appeal), Form GSTAT-02 (Order Sheet), and CDR-01 & CDR-02 for court management," Mohan said.

EY Tax Partner Saurabh Agarwal said from mandatory e-filing and hybrid hearings to defined timelines, the rules reflect a clear intent to streamline dispute resolution and reduce procedural delays.

"This is a major step forward in strengthening taxpayer confidence and modernising India's indirect tax litigation framework," Agarwal said.

AKM Global Partner-Tax Sandeep Sehgal said in the GSTAT rules, the procedures for discovery, inspection, and production of documents have also been clearly delineated, ensuring procedural clarity and transparency.

"Importantly, the Rules set out the powers, duties, and functions of the Appellate Tribunal, thereby codifying the authority and scope of the GSTAT's operations. The procedural codification is expected to bring uniformity, reduce litigation timelines, and ensure faster resolution of disputes under GST law."