The guideline outlines the procedure and requirements for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT). Appeals must be filed online through the GSTAT portal in the prescribed form. The appeal should begin with the cause title mentioning the Tribunal and the order being challenged and must be drafted in numbered paragraphs, each addressing a separate fact or legal point. Details of parties including name, parentage, GSTIN, description, and address must be clearly mentioned at the beginning. Generally, one appeal is sufficient against a single order even if it involves multiple show cause notices or demands, but separate appeals are required for multiple orders-in-original or when multiple persons are affected. Grounds of appeal must be concise, numbered, and typed with double spacing. Appeals must include certified copies of the order appealed against and other relevant documents. Proper formatting, legibility, indexing, and pagination are mandatory. The Registry scrutinizes appeals, and defects must be rectified within the prescribed time before registration.
1. Mode of Filing the Appeal
Appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) must be filed online on the GSTAT Portal in the prescribed form as provided under the rules.
2. Basic Structure of the Appeal
While drafting the appeal, certain formatting and structural requirements must be followed:
Cause Title
The appeal must begin with the title:
“In the Goods and Services Tax Appellate Tribunal”
It must also clearly mention the order or proceedings being challenged.
Paragraph-wise Drafting
The appeal should be divided into numbered paragraphs, and each paragraph should ideally contain one separate fact, allegation, or legal point.
This helps the Tribunal understand the case clearly.
3. Details of Parties
At the beginning of the appeal, the following details must be clearly mentioned:
- Full name of the parties
- Parentage
- GSTIN (where applicable)
- Description of the party
- Complete address
These details need not be repeated later in the appeal.
Each party must be numbered separately, and these numbers should remain the same throughout the proceedings.
If a party dies during the case, the legal heirs must be shown using sub-numbers.
4. When One Appeal is Enough
Even if the order deals with multiple show cause notices, refund claims, demands, or letters, only one appeal needs to be filed against that order.
5. When Multiple Appeals Are Required
Separate appeals will be required in the following situations:
Multiple Orders-in-Original
If the order being challenged relates to more than one order-in-original, then separate appeal forms must be filed for each order.
Multiple Persons Involved
If an order affects more than one person, each person must file a separate appeal.
Joint appeals are not permitted.
6. Grounds of Appeal
The appeal form must clearly state the grounds of appeal under distinct headings.
Key requirements:
- Grounds must be concise
- They should be numbered consecutively
- They must be typed in double spacing
7. Formatting Requirements
All documents filed with the Tribunal must follow certain formatting standards:
- Typed on A4 size paper
- Double spacing
- Proper pagination
- Indexed and tagged properly
- Filed in a separate folder with the appeal
These formatting requirements apply to:
- Appeals
- Cross objections
- Stay applications
- Miscellaneous applications
8. Signature and Verification
Every appeal must be:
- Signed and verified by the appellant, or
- Signed by the authorised representative
All documents filed with the appeal must be certified as true copies.
9. Documents to be Filed with the Appeal
The following documents must accompany the appeal:
Mandatory Documents
- Certified copy of the order appealed against
- Where applicable:
- Order-in-appeal
- Order-in-original
- Relevant documents and relied upon documents
Special Case
If the appeal is filed under the direction of the Commissioner, an attested copy of the order may be filed instead of a certified copy.
10. Online Submission and Fees
The following must be submitted online through the GSTAT portal:
- Appeal form
- Certified copy of order
- Prescribed appeal fee (as per Rule 110(5))
After submission, the portal will generate a final acknowledgement.
11. Legibility and Document Management
All documents must be:
- Clearly legible
- Properly paginated
- Indexed
- Tagged securely
The Tribunal may also direct preparation of additional copies if required.
12. Translation of Documents
If any document is in a language other than English, it must be accompanied by:
- A translated English copy, and
- The translation must be certified or agreed upon by the parties
Cases will not be listed for hearing until translations are filed.
13. Scrutiny by the Registry
After filing, the Registry will examine the appeal.
If defects are found:
- The appeal will be returned for correction
- The party must rectify defects within 7 working days
The Registrar may grant additional time up to 30 days if required.
14. Consequences of Non-Compliance
If defects are not rectified within the permitted time:
- The Registrar may refuse to register the appeal, or
- The matter may be placed before the Bench of the Tribunal
The Bench may then allow registration or reject the appeal.
15. Registration of Appeal
Once defects are removed and the appeal is admitted, the appeal will be formally registered by the Tribunal and assigned a case number.
√ Practical Takeaway
Filing an appeal before GSTAT is not just about legal arguments.
Proper drafting, formatting, documentation, and procedural compliance are equally critical for successful registration and hearing of the appeal.
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