Marwar Association Seeks Procedural Clarifications on GSTAT Appeal Process

Document Type: General News

The Marwar GST Appellate Tribunal Bar Association, by letter dated 24.07.2026 addressed to the Registrar of the GST Appellate Tribunal, Jodhpur Bench, welcomed the commencement of hearings from 27.07.2026 and sought procedural clarifications to ensure uniformity during the Tribunal’s initial functioning. The Association requested guidance on the date of filing of appeals under Rule 19, scrutiny and removal of defects under Rule 24, admission and registration of appeals under Rule 25, communication of admitted appeals and service of appeal papers under Rule 34, filing of replies under Rule 36, computation of the 45-day period for cross-objections under Section 112(5) of the CGST Act, filing of additional documents beyond those specified in Presidential Order F. No. GSTAT/Pr. Bench/Portal/125/25-26 dated 14.05.2026, and compliance with Rule 56 regarding submission of statutes, law reports and citations, including the procedure for virtual hearings and electronic filing. The Association stated that such clarifications would assist litigants, departmental authorities and professionals in complying with the procedural requirements governing GSTAT appeals.

REG. NO.- COOP/2026/JODHPUR/500909

MARWAR GST APPELLATE TRIBUNAL BAR ASSOCIATION

First Floor, Angira Bhawan, opp. Bombay Motor Service Station, Bombay Motor, Jodhpur- 342003 (Raj)

Email : marwargstat@gmail.com

Dated : 24.07.2026

To,
The Registrar
Goods and Services Tax Appellate Tribunal
Jodhpur Bench,
Jodhpur

Subject: Request for clarification regarding scrutiny, admission, registration of appeals, communication of defects, filing of replies and cross-objections

Respected Sir,

On behalf of the Marwar GST Appellate Tribunal Bar Association, we place on record our sincere appreciation for the commencement of hearing of matters by the Hon’ble Goods and Services Tax Appellate Tribunal, Jodhpur Bench from 27.07.2026. The commencement of appellate proceedings is a significant milestone in the GST adjudicatory framework and is a welcome development for taxpayers, the Department, and the professional fraternity across the region. The members of the Association are grateful for the efforts undertaken by the Hon’ble Tribunal and the Registry in operationalizing the Bench and initiating the hearing process.

As appeals are now being filed and listed before the Hon’ble Tribunal, certain practical issues have arisen concerning the procedure relating to scrutiny of appeals, communication of defects admission and registration of appeals, filing of replies by respondents and filing of cross-objections.

Since these issues are likely to arise in a large number of matters during the initial phase of functioning of the Tribunal, the Association respectfully seeks guidance from the Registry to ensure procedural uniformity and avoid unnecessary uncertainty amongst litigants and practitioners.

1. Clarification for the relevant date of filing of Appeal-It is respectfully submitted that under Rule 19, the Registrar or the authorised officer is required to endorse the date on which an appeal is presented or deemed to have been presented. The said provision deals with determination of the date of presentation of the appeal. It is believed that the date on which the appeal is uploaded on the portal and acknowledgement of filing of appeal is generated shall be treated as the date of filing of Appeal.

2. Endorsement and scrutiny of petition or appeal or document-Rule 24 specifically contemplates scrutiny of appeals by the Registry. The Rule provides that where an appeal is found to be defective, the same shall, after notice, be returned for compliance and the party is required to remove the defects within the prescribed period. The Rule further contemplates extension of time by the Registrar in appropriate cases and also lays down the consequences of non-removal of defects. It further provides that where defects are not removed, the Registrar may decline registration of the appeal and, where the Registrar is not satisfied regarding removal of defects, the matter may be placed before the appropriate Bench for orders regarding registration or rejection of the appeal.

In this regard, it is requested to please clarify that whether the hearing for removal of defects would be taking place before the Hon’ble bench as before the registrar court and if the appellant fails to take the required action or if the action is not satisfactory then then hearing shall be before the hon’ble bench.

3. Registration of admitted appeals-Rule 25 provides that an appeal shall be numbered and registered upon admission of the appeal. The use of the expression “on admission of appeal” appears to indicate that presentation, scrutiny, admission and registration are distinct stages within the appellate process.

Thus, whether upon admission of the appeal, it would be communicated separately to the parties and their authorised representatives or the same would be directly fixed for hearing or whether a respondent would receive a formal communication or notice after admission and registration of an appeal.

4. Endorsing copies to the party- Rule 34 provides that copies of the appeal and relevant documents shall be provided to the respondent and the concerned Commissioner as soon as they are filed. This suggests that a mechanism exists for communication of the appeal and supporting documents to the respondent so as to enable the respondent to effectively participate in the proceedings.

Therefore, it is requested to please clarify in what manner compliance with Rule 34 regarding service of appeal papers upon the respondent is proposed to be effected as presently in the matters wherein department has filed appeals, the taxpayers are unaware of the same ad whether in such cases, the taxpayer is required to create an ID on the GSTAT Portal and for that matter how would he come to know that even ID is also required to be created.

The issue assumes further significance because Rule 36 provides that the respondent may file a reply to the appeal along with supporting documents within one month of receipt thereof, and is required to serve a copy of such reply upon the applicant. Thereafter, the applicant is required to admit, deny or rebut the facts stated by the respondent. Further, Section 112(5) of the CGST Act provides that a memorandum of cross-objections may be filed within forty-five days of receipt of notice that an appeal has been preferred. Thus, both the filing of replies and filing of cross-objections are linked to receipt of the appeal papers or notice by the respondent. Accordingly, it becomes necessary to understand the stage at which an appeal is treated as admitted, the manner in which notice or appeal papers are communicated to the respondent, and the mode through which the timelines for filing replies and cross-objections are proposed to be communicated by the Registry.

It is also further requested to clarify that for the purposes of Section 112(5) of the CGST Act, what would constitute receipt of notice of appeal by the respondent for computation of the period prescribed for filing cross-objections and whether the date from which the period of forty-five days for filing cross- objections is to be reckoned will be specifically communicated to the respondent.

5. Guidance relating to filing of additional documents beyond the documents provided in Presidential order No. vide F. No. GSTAT/Pr. Bench/Portal/125/25-26 dated 14.05.2026– The Association further seeks guidance regarding the filing of additional documents after institution of an appeal. It is noted that vide F. No. GSTAT/Pr. Bench/Portal/125/25-26 dated 14.05.2026, issued by the Honble President, GSTAT, in continuation of Office Order No. 16/2026 dated 20.01.2026 and Instructions dated 10.03.2026, scrutiny officers have been directed, during the initial phase of GSTAT filings, to examine whether specified documents such as the Show Cause Notice, Order-in-Original, Order-in-Appeal, Statement of Facts, Grounds of Appeal, proof of pre-deposit, court fee and authorization/ Vakalatnama have been uploaded with the appeal.

Since the aforesaid instructions appear to prescribe the documents required for the purpose of scrutiny and removal of defects, clarification is sought regarding the procedure to be followed when an appellant desires to place on record additional documents, paper books or other records referred to in the appeal but not uploaded at the time of filing. Guidance may kindly be issued regarding the stage at which such documents may be filed, whether any separate application would be required, and the mechanism through which such additional material would be taken on record and made available to the opposite party and the Hon’ble Bench.

6. Compliance of Rule 56 regarding Statutes or citations for reference- The Association further seeks clarification regarding compliance with Rule 56 of the GSTAT (Procedure) Rules, 2025, which requires parties, authorised representatives and legal practitioners to furnish, before commencement of the proceedings for the day, a list of law journals, reports, statutes and other citations proposed to be relied upon, or photocopies of the full text thereof. In this regard, guidance may kindly be issued regarding the procedure prescribed for compliance with the said Rule, particularly in cases where hearings are conducted through virtual mode. It may kindly be clarified whether such compilations, citations, statutory extracts and case law paper books are required to be filed electronically, uploaded on the GSTAT portal, or submitted through e-mail. In the event the same are required to be furnished through e-mail, the Association would be grateful if the designated e-mail ID of the Registry/Bench for such submissions may also be notified for the benefit of stakeholders.

The Association respectfully submits that suitable clarification on the above aspects would greatly assist litigants, departmental authorities and members of the Bar in ensuring effective compliance with the procedural requirements governing appeals before the Honble Tribunal.

The Marwar GST Appellate Tribunal Bar Association assures the Registry of its fullest cooperation in the smooth and efficient functioning of the Honble Tribunal and looks forward to the guidance of the Registry on the above issues.

Yours faithfully,

For Marwar GST Appellate Tribunal Bar Association

CA Pradeep Jain
(President)

Adv CA Dr Arpit Haldia
(Secretary)