Latest news with #GSTAT
Time of India
27-04-2025
- Business
- Time of India
‘A game-changer for taxpayers': GST Appellate Tribunal rules notified - all you need to know
AI generated representative image NEW DELHI: In a landmark move poised to transform India's indirect tax dispute resolution system, the Central government has notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, paving the way for the long-awaited operationalization of the GST Appellate Tribunal ( GST AT). Notified under Section 111 of the Central Goods and Services Tax (CGST) Act, 2017, and effective from April 24, 2025, the new rules introduce a digital-first, transparent framework aimed at resolving pending GST appeals, and are being hailed by experts as a "game-changer" for taxpayers seeking timely and fair redressal. The absence of a functional GSTAT has forced taxpayers to seek relief from High Courts, escalating costs and delays. "These rules establish a digital-first, transparent framework to tackle over 8,100 pending GST cases, including more than 2,800 unresolved for over a year, as reported in the recent Compliance Audit of the Central Board of Indirect Taxes and Customs (CBIC)In the absence of a constituted GSTAT, genuine litigants have had to approach High Courts to seek relief from tax recoveries or coercive actions," said Brijesh Kothary, Partner at Khaitan & Co. He added that taxpayers are eagerly awaiting the Tribunal's establishment to address unwarranted tax demands, with the government expediting appointments of judicial and technical members while the Goods and Services Tax Network (GSTN) develops the technology platform for appeal processing. Comprising 124 rules across 15 chapters, the GSTAT Procedure Rules, 2025, mandate electronic filing of appeals through the GSTAT portal, ensuring standardized formats and clear timelines. Sonam Chandwani, Managing Partner at KS Legal & Associates, described the rules as "a pivotal reform to operationalise the GST Appellate Tribunal with a digital-first, transparent, and efficient framework." She emphasized that they "replace an ad hoc system that left taxpayers grappling with delays and inconsistencies" by enforcing online filings, public hearings, and ex parte provisions. Addressing the backlog and procedural challenges Taxpayers intending to appeal adverse orders must deposit 10% of the disputed amount, capped at Rs 20 crores each for CGST and SGST, and notify the proper officer of their intent to file once the GSTAT is operational. "Taxpayers are advised to prepare draft appeals in advance," Kothary noted. The rules aim to reduce High Court litigation, with Chandwani stating they will "slash judicial backlogs, boost taxpayer trust, and align with India's ease of doing-business goals." CA Ashish Niraj, Partner at A S N & Company, Chartered Accountants, highlighted the rules' comprehensive scope: "These rules were long awaited by professionals and business entities, and they contain the whole functioning, procedures, powers, etc. All documentation, order uploads, etc., will be done electronically through the GSTAT portal." He praised clarifications like the Tribunal's power to rectify arithmetical or clerical errors without notice and provisions for reviewing Supreme Court or High Court orders before the same bench. Key highlights of the GSTAT procedure rules, 2025 Effective Date : Rules took effect on April 24, 2025, upon Gazette publication (Rule 1). Applicability: Covers all appeals filed before the GSTAT (Rule 1). Tribunal Structure : Comprises Principal and State Benches with Judicial and Technical Members (Rules 2, 109). Authorized Representatives : Must file valid authority letters, e.g., vakalatnama, to represent parties (Rule 28). Electronic Filing : Appeals must be submitted online via GSTAT portal in prescribed formats (Rules 18, 115). Appeal Requirements : Must include facts, legal grounds, GSTIN, and certified/attested impugned order (Rules 20-21). Paragraph Structure : Each paragraph must address a separate point or argument (Rule 20). Time Computation : Excludes holidays; delays condonable with sufficient cause (Rules 3, 14). Registry Management : Registrar oversees appeal scrutiny, record maintenance, and cause lists (Rule 15). Document Translation : Non-English/Hindi documents require certified English translations (Rule 23). Public Hearings : Open unless restricted; ex parte decisions for absent parties (Rules 7, 42-43). Cause Lists : Published online daily, prioritizing urgent and part-heard matters (Rules 38-39). Miscellaneous Applications : Delay condonation, adjournment, or early hearing applications use GSTAT Form-01 with affidavits (Rule 29). Tribunal Powers : Can summon witnesses and enforce attendance per Code of Civil Procedure, 1908 (Rules 84, 88). Inherent Powers: Allows orders to ensure justice or prevent abuse of process (Rule 10). Recusal Provisions : Members recuse for personal, familial, or professional conflicts, with undisclosed reasons (Rule 106). Order Publication : Signed orders uploaded online; final orders may be published (Rules 51, 52, 115). Fee Structure : Rs 5,000 for inspection/applications; Rs 5/page for certified copies (Rule 119). Case Registers : Maintains registers for provisional appeals, inspections, and Supreme Court cases (Rule 59). Procedural Flexibility : Exemptions or deadline extensions allowed with sufficient cause (Rules 13-14). Abatement Provisions : Proceedings may abate for respondent's death, insolvency, or company wind-up (Rule 44). Error Rectification: Registrar corrects arithmetical, grammatical, or clerical errors without notice (Rules 26, 108). Higher Court Orders : Supreme Court/High Court orders reviewed by President or same bench (Rule 117). Sittings Location : Held at Central Government-notified locations (Rule 7). Operating Hours : Sitting hours are 10:30 AM–1:30 PM, 2:30 PM–4:30 PM; office hours are 9:30 AM–6:00 PM (Rules 8-9). Additional Evidence : Allowed only with Tribunal approval for justice or sufficient cause (Rule 45). Ensuring transparency and fairness The rules prioritize transparency and integrity. "The proceedings under the rules will be open for public unless the tribunal has specifically limited its access," Niraj stated. He also highlighted ethical provisions: "The President or any Member recusing himself may record reasons for recusal; however, no party to the proceedings or any other person shall have a right to know the reasons for recusal." The Tribunal's powers, akin to those under the Code of Civil Procedure, 1908, include summoning witnesses and enforcing attendance, ensuring legally binding outcomes, Niraj added. The rules address procedural nuances, such as abatement of proceedings in cases of a respondent's death, insolvency, or company wind-up, as Niraj noted. "Nothing in these rules shall 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," he emphasized, underscoring the Tribunal's flexibility. Implementation and challenges The government is moving swiftly to operationalize the GSTAT. "The Government is expediting the appointment of judicial and technical members for both Principal and State benches of GSTAT, while the Goods and Services Tax Network (GSTN) is simultaneously developing the technology platform for processing appeals," Kothary confirmed. However, digital access remains a concern. "The shift to a tech-driven, uniform Tribunal will expedite dispute resolution, reduce High Court litigation, and foster a predictable GST ecosystem, though challenges like digital access for smaller taxpayers remain," Chandwani added. With a fee structure—Rs 5,000 for record inspection and applications, Rs 5 per page for certified copies—and standardized forms like GSTAT Form-01 and GSTAT Form-06, the rules ensure accessibility and uniformity. Stay informed with the latest business news, updates on bank holidays and public holidays . Master Value & Valuation with ET! Learn to invest smartly & decode financials. Limited seats at 33% off – Enroll now!
Hans India
26-04-2025
- Business
- Hans India
Govt simplifies GST appeal process
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 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.
The Hindu
25-04-2025
- Business
- The Hindu
Centre notifies rules for GST appellate tribunals; provides for mandatory e-filing, hybrid hearing
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 p.m. 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 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. The administrative offices of the Appellate Tribunal will remain open on all working days from 9:30 a.m. to 6.00 p.m., 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."
Hans India
25-04-2025
- Business
- Hans India
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.
Time of India
25-04-2025
- Business
- Time of India
Govt notifies rules for GST appellate tribunals; provides for mandatory e-filing, hybrid hearing
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. #Pahalgam Terrorist Attack Pakistan suspends Simla pact: What it means & who's affected What is India's defence muscle if it ever has to attack? Can Pakistan afford a full-scale war with India? 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. GIF89a����!�,D; 5 5 Next Stay Playback speed 1x Normal Back 0.25x 0.5x 1x Normal 1.5x 2x 5 5 / Skip Ads by by Taboola by Taboola Sponsored Links Sponsored Links Promoted Links Promoted Links You May Like Play War Thunder now for free War Thunder Play Now Undo 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). Live Events 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."
