The Goods and Services Tax Appellate Tribunal (GSTAT), established as the second appellate authority under the CGST Act, 2017, allows appearance only by persons legally recognized under Section 116 of the Act and the GSTAT Procedure Rules. Advocates enrolled under the Advocates Act, 1961 who are not suspended or debarred may appear upon filing Form GSTAT-04. Chartered Accountants, Cost Accountants, and Company Secretaries holding valid Certificates of Practice are also eligible, provided no disciplinary prohibition is in force. Registered GST Practitioners enrolled under Rule 83 may represent taxpayers but cannot sign pleadings unless specifically authorised. Retired Group-B Gazetted Officers with at least two years of experience administering tax laws may appear after completing a one-year cooling-off period, subject to fitness and absence of dismissal. Taxpayers may also authorise a relative or regular employee to appear before the Tribunal. Persons barred from practice include those dismissed from government service, declared insolvent, convicted of moral-turpitude offences, debarred by professional bodies, freelance tax agents without statutory recognition, and anyone outside Section 116(2). Appearance before GSTAT requires proper authorization such as a Vakalatnama or Form GSTAT-04, identity and enrollment proof of the representative, complete appeal papers, and declarations of non-disqualification. Overall, GSTAT practice is a regulated professional domain limited to advocates, qualified professionals, registered practitioners, authorised employees, and specified retired officers, ensuring accountability, statutory compliance, and professional standards in appellate adjudication.
1. Introduction
The Goods and Services Tax Appellate Tribunal (GSTAT) is the second appellate forum under the CGST Act, 2017. Appearing before GSTAT requires specific qualifications and statutory recognition. This assignment explains who is legally eligible to practice, in accordance with Section 116 of the CGST Act and the GSTAT (Procedure) Rules.
2. Categories Eligible to Practice Before GSTAT
The following persons are authorised to appear, plead, and act before the Tribunal:
2.1 Advocates
- Any person who is enrolled under the Advocates Act, 1961.
- Must not be suspended or debarred by any court or Bar Council.
- May file Vakalatnama / Memorandum of Appearance (GSTAT Form-04).
GST Appellate Tribunal (GSTAT)
2.2 Chartered Accountants (CA)
- Holding a valid Certificate of Practice from ICAI.
- Must not be under disciplinary prohibition.
2.3 Cost Accountants (CMA)
- Holding a valid Certificate of Practice.
- Recognized under the CGST Act as authorised representatives.
2.4 Company Secretaries (CS) in Practice
- Holding a valid Certificate of Practice under ICSI.
2.5 GST Practitioners
- Enrolled under Rule 83 of CGST Rules.
- Must possess a valid GSTP Enrollment Number.
- Cannot sign pleadings unless authorized; can represent before GSTAT.
2.6 Retired Government Officers
- Must have held a post not below Group-B Gazetted Officer.
- Minimum two years’ experience in administering tax laws.
- One-year cooling-off period after retirement/resignation.
- Must not have been dismissed or removed from service.
2.7 Relatives or Regular Employees
- A relative or regular employee of the taxpayer may appear, if duly authorised in writing.
3. Persons Not Eligible to Practice Before GSTAT
- Persons dismissed or removed from government service.
- Persons adjudged insolvent.
- Persons convicted of offences involving moral turpitude.
- Persons debarred by any professional body (ICAI, ICSI, ICMAI).
- Persons not falling within Sections 116(2) of the CGST Act.
- Unqualified tax-return preparers or freelance agents.
4. Mandatory Documents for Appearance
- Authorization / Vakalatnama (Form GSTAT-04).
- ID Proof & Enrollment Certificate (Advocate/CA/CMA/CS/GSTP).
- Case File and Appeal Papers.
- Declaration of No Disqualification, when required.
5. Conclusion
Appearing before GSTAT is a regulated professional function. Only legally recognised representatives—primarily Advocates and registered professionals—are permitted to practice. Proper authorization, certification, and ethical compliance are mandatory.
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Prepared By: Muthu Kumar Raja, Advocate, Madras High Court – Madurai Bench, Email: advocaterajaindia@gmail.com
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