The implementation of GST Appellate Tribunal (GSTAT) filing procedures has led to several practical and procedural uncertainties among taxpayers and professionals regarding appeal filing requirements. Key concerns include whether all annexure pages require self-certification, selection of correct respondents under Rule 33, choosing proper grounds of appeal headings, and determining jurisdiction between State and Principal Benches in place of supply disputes. Additional confusion exists regarding mandatory affidavits, filing of verification sheets, calculation of additional pre-deposit under Section 112, submission of MOA, Power of Attorney, and Vakalatnama, preparation of indexed annexures and paper books, and timing for filing case law compilations. Stakeholders have also raised issues relating to incorrect pre-deposit calculations on tax and penalty, limited word count in appeal grounds, contradictions in checklist requirements concerning digital and physical signatures, and ambiguity regarding indexing and paper books. Questions have further arisen on compliance with Rule 34 concerning service of appeal copies upon respondents and Commissioners immediately after filing.
Few aspects are not uniform while filing GSTAT appeal due to different practices
1. Self certifying all the annexures (all pages ) or first and last page.
2. Adding respondent – whether only auto populated respondent should be considered and should jurisdictional officer to be added or not (Rule 33) selecting headings for grounds of appeal- Whether appropriate headings or all relevant headings for each of the issues
3. Different interpretation of place of supply ground and accordingly filing to state bench or principal bench
4. Enclosing affidavit whether it is applicable or not for all the appeals as portal is not allowing to move to next tab or filing verification sheet or sheet with non applicability of Affidavit
5. Payment of additional pre deposit as per section 112 though partly it is favourable order by first appellate authority (Either self computation ) or making additional pre deposit 6. MOA and Power of Attorney or only MOA and not adding POA / Vakalatnamma
6. Adding Consolidated indexed annexures with detailed Statement of facts and grounds or will be presented at time of physical hearing
7. Submitting paper book of case laws at the time of filing appeal or has been reserved to be filed the day before the hearing of Appeal
8. Pre deposit wrongly calculated on tax plus penalty whereas pre deposit for penalty of 10% is only for penalty order
9. While filing for grounds of appeal in brief “it is referred as per annexure” in 2000 words tab and few are giving brief pointers for appeal…and ….many more……
10. serial no. 8, as per Rule 56 of the GSTAT Rules – these are required to be furnished to the Court officer before the commencement of the proceedings for the day.
11. Sr. No. 6 of the Checklist asks “Have all uploaded documents been digitally signed by the person uploading them?”, whereas Sr. No. 21 of the Checklist asks “Have all the documents requiring the signature of the parties been physically signed, scanned, and uploaded?” – why this contradiction and what should be done?
12. Sr. No. 20 of the Checklist asks “Have all documents been uploaded with correct indexing in a single PDF?”, whereas Sr. No. 24 of the Checklist asks “If Paper Books are included, are they properly paginated and indexed?” – Is the Paper Book different than the documents which are required to be uploaded? What should be the contents of the Paper Book in that case?
13. Rule 34 of the GSTAT Rules requires “A copy each of appeal and relevant documents along with relied upon documents shall be provided to the respondent as well as to the concerned Commissioner, as the case may be, as soon as they are filed.” – how is the copy of the appeal along with its accompanying documents being provided to the concerned Commissioner “as soon as after filing the appeal”?
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