Centre notifies new rules for GST Appellate Tribunal
New Delhi: The government has notified the Goods and Services Tax Appellate Tribunal (GSTAT) (Procedure) Rules which make it online filing of applications mandatory, provide for hybrid hearings and listing of cases on an urgent basis steps that will make the adjudication process simpler for businesses.
The notification states that the rules come into effect from April 24, 2025, and the GSTAT portal has already gone live.
The move marks a major step in streamlining tax litigation under the GST regime. Under the new rules, all appeals and applications must be filed digitally via the official GSTAT portal.
The framework, laid out in 15 chapters, covers procedures from the admission of appeals to hearings and final orders. The Tribunal will allow hybrid hearings -- either in person or through video conferencing -- as approved by the Tribunal President.
It has also set strict timelines and said that urgent appeals filed by noon can be listed on the next working day and late filings by 3 p.m. can also be listed with permission on the next working day.
Respondents will have to reply within one month and applicants can file a rejoinder also within one month. The tribunal will issue ordered within a period of 30 days from the date of the final hearing, excluding holidays.
The tribunal will sit on all working days from 10.30 a.m.-1.30 p.m. and 2.30 p.m.-4.30 p.m., with possible extensions while the office remain open from 9 a.m. to 6 p.m. on working days.
A daily cause list will be posted online and on notice boards, prioritising order pronouncements, clarifications, and admissions.
Experts are of the view that on online filings would reduce delays and help in faster resolution of tax disputes.
The GSTAT is the Appellate Authority under the GST Act to hear appeals on tax disputes against the orders passed by the Appellate or Revisional authorities. Its Principal Bench is based in New Delhi and has 31 State Benches located across the country, with sittings in 44 different locations.
Try Our AI Features
Explore what Daily8 AI can do for you:
Comments
No comments yet...
Related Articles
The Print
43 minutes ago
- The Print
Rs 1,350 cr development push counters BJP's ‘no funds' narrative: Siddaramaiah
'From the Prime Minister down to the local BJP leaders, they claimed that our guarantees would never be implemented. Today, all five guarantees are in force. People across Karnataka, including BJP voters, are benefiting,' he said. Later, speaking at a public function, Siddaramaiah said, 'In a single day, we have inaugurated and launched development works worth ₹1,350 crore. If we had no money, could this have been possible? The BJP's lies stand exposed.' Targeting Prime Minister Narendra Modi, the CM said, 'What use is a 56-inch chest when there's no space in it for the poor and the middle class? His chest might be wide, but there is no compassion inside it.' Siddaramaiah accused the BJP of deliberately spreading misinformation. Davangere (Karnataka), Jun 16 (PTI) Karnataka Chief Minister Siddaramaiah on Monday laid the foundation for development projects worth Rs 1,350 crore in Davangere district and hit out at the BJP for its accusations that the state government lacks the financial strength to deliver on its promises. Highlighting Karnataka's fiscal strength, he pointed out that the state now boasts one of the largest budgets and ranks second in the country for GST collection. 'This proves our economy is growing and progressing,' the chief minister asserted. In a direct comparison with the previous BJP government, Siddaramaiah said, 'When they were in power, not a single house was given to the people. Today, we allotted 1,892 houses to the urban working class in Davangere district alone.' The CM emphasised that his government's goal is to empower all sections of society, irrespective of caste, class, or religion. 'We are committed to economic and social justice as envisioned by Dr B R Ambedkar. We don't see caste or party lines when it comes to development,' he said. Siddaramaiah also challenged BJP state president B Y Vijayendra and Leader of Opposition in the Karnataka Assembly R Ashoka for a public debate on the state's finances and developmental progress. 'If what I said about the Centre's betrayal is false, I will never step on a public stage again,' he declared. The CM criticised the central government's alleged apathy towards Karnataka, stating that the 15th Finance Commission had discriminated against the state to the tune of Rs 11,500 crore. 'The BJP government at the Centre did not release even a single rupee out of the Rs 5,000 crore it had announced for the Bhadra Upper River Project,' he said. Referring to the rising cost of living, Siddaramaiah blamed PM Modi for the surge in prices of fuel, gold, and fertilisers. 'Modi's 'Achhe Din' is just a slogan. Has anyone seen these good days?' he asked. Taking stock of recent electoral trends, Siddaramaiah said the people of Karnataka had rejected the BJP's falsehoods in recent bypolls. 'In Shiggaon and Channapatna assembly bypolls, people defeated the children of former chief ministers. We also won in Sandur. We will win again in the next election,' he added. PTI GMS GMS KH This report is auto-generated from PTI news service. ThePrint holds no responsibility for its content.
Hindustan Times
an hour ago
- Hindustan Times
Hurting the GST regime with cess
Hindustan Times reported on Monday that the next GST Council meeting is expected to consider a proposal to add two new cesses — one for health and the other for clean energy. To be sure, the proposed cesses are unlikely to lead to a hike in tax rates because they will come into effect after the existing compensation cess is done away with; the two cesses will replace the latter. While details are awaited, the idea is not very inspiring, at least in principle. Here are three reasons why. The compensation cess was a political rather than a macroeconomic imperative. The Union government assured the states of a guaranteed 14% growth in their pre-GST revenues until July 2022 to get them to accept the rollout of GST. The compensation cess was expected to fund this guarantee. It was extended beyond 2022 to pay back the debt that was incurred to fund the shortfall because of the pandemic's impact. Once these debts are paid off, a GST cess is not needed. The proposed new cesses, if imposed, will be among the many that add to the tax burden in the name of various objectives. In this case, it is going to be health and clean energy. Because the cesses are going to be levied on so-called sin and luxury goods, it is nothing but another tax slab from the back door. The GST regime was sold as a simple indirect tax regime with just two or three slabs. What it looks like today is anything but simple, and there is an urgent need to simplify it rather than make it more complex. What we also do not know at the moment is whether this cess will accrue to the Centre alone or the states will also get a part of it. Given the fact that states are also represented in the GST Council, any cess which accrues exclusively to the Centre is unlikely to find much traction. If both the Centre and the states are going to share the spoils, will the division be on the lines of the latter's SGST collections or the formula for division of central taxes among states? And, will this require an amendment in the law? Reforming GST, in the true sense of the term, needs acknowledging a larger problem. Lip service to reforms and the temptation for raising revenue collections from complicated tax regimes that make business more difficult cannot co-exist.
India Gazette
2 hours ago
- India Gazette
Centre releases grievance redress, monitoring system reports for States for May 2025
New Delhi [India], June 16 (ANI): The Department of Administrative Reforms and Public Grievances (DARPG) on Monday released two separate Centralised Public Grievance Redress and Monitoring System (CPGRAMS) reports for states and union territories and the various union ministries and departments. DARPG released the 34th CPGRAMS Report of States/UTs and the 37th CPGRAMS report Central Ministries/Departments, showcasing success stories. According to an official statement, in the 34th report, there was a grievance against Rajesh Choudhary about a delay in GST Registration for Micro, Small and Medium Enterprises (MSME). 'Rajesh Choudhary faced repeated rejections of his GST registration application over a span of three months, despite having responded to all departmental queries. The delay caused financial losses to his MSME startup, as potential clients required a valid GST number to proceed with business transactions,' an official statement from the ministry said. 'He also raised concerns about the lack of transparency regarding the reasons for rejection. Seeking redressal, he filed a grievance on the CPGRAMS portal. Following this, the concerned officer reviewed the application, verified the details, and approved the GST registration. A GST number has now been issued, thereby resolving the grievance,' the statement added. A grievance by one Pawan Rajput regarding Irregular Power Supply, stated, 'a resident of Rajendra Nagar, Bareilly, faced frequent power outages due to a faulty connection from the nearby electricity pole. This not only caused severe discomfort during the summer nights but also posed a risk to household appliances. Despite raising multiple complaints through the electricity helpline, the issues remained unresolved, and complaints were closed without action. Seeking resolution, he filed a grievance on the CPGRAMS portal. Upon review, the concerned authorities visited the site and rectified the faulty connection. The grievance was resolved within 15 days.' A grievance by Faiz Mohammad Ayyub for Area Cleaning and Mosquito Control was also mentioned in the statement. 'A resident of Ainuddinpur, Kareli, Prayagraj, Uttar Pradesh, raised a concern regarding stagnant rainwater around his house leading to a severe mosquito infestation. He also reported the overgrowth of poisonous weeds, increasing the risk of snake sightings and endangering his family's safety. Seeking immediate action, he filed a grievance on the CPGRAMS portal, requesting weed removal, mosquito control spray, and garbage clearance.' Upon review, the concerned authorities cleaned the area, removed the overgrown vegetation, and conducted mosquito repellent spraying to address the issue. The grievance was resolved and closed. In the 37th CPGRAMS Report of Central Ministries/Departments, the success stories highlighted the story of Prem Deep. Prem Deep, after his Army release, submitted all required documents for settlement, but faced delays and no response from PCDA (Officers), Pune regarding partial dues of Rs 90,936 and a PLI refund of Rs 6,492. Despite multiple attempts, the matter remained unresolved, causing distress. Seeking resolution, he filed a grievance on the CPGRAMS portal. Upon review, authorities confirmed the PLI refund and release of 76,808 after adjustments, providing Statements of Accounts as proof. All dues were settled, and the grievance was close. Another incident mentioned was that of Syoprasad, a salaried taxpayer who had filed his return for the Assessment Year 2014-15, claiming a TDS credit of Rs 16,536. However, while processing the return, the credit was not given,and a demand of Rs 16,560 was incorrectly raised. Despite submitting a rectification request and paying the demand, no correction was made, and additional interest under Section 220(2) was shown. Seeking resolution, he filed a grievance on the CPGRAMS portal. Upon review, the concerned authorities rectified the mistake and issued a refund of 18,360. The refund was credited to his revalidated bank account. (ANI)
