GSTAT Appeals: Phased E-Filing Process and New Rules

Summary: The Goods and Services Tax Appellate Tribunal (GSTAT), established to hear appeals against orders from GST Appellate Authorities, has commenced operations with a Principal Bench and 31 State Benches. The Tribunal has mandated the electronic filing (e-filing) of appeals under Sections 107 and 108 of the CGST Act through a new portal, subject to a phased implementation schedule beginning September 24, 2025. This phase-wise approach categorizes appeals based on the date of the prior order, with the final deadline for cases arising before March 31, 2026, set for June 30, 2026, to manage system capacity. Concurrently, the government notified the GSTAT (Procedure) Rules, 2025, which establish a digital-first, transparent framework. Key procedural highlights include mandatory e-filing, scrutiny for defects by the Registrar, preparation of daily cause lists, and specific rules for handling non-appearance and additional evidence. The filing fee is calculated at Rs.1,000 per Rs.1 lakh of tax/penalty, capped at Rs.25,000. The operationalization of GSTAT, with its judicial and technical members, marks a key development aimed at providing a specialized, efficient, and consistent forum for resolving GST disputes.

A. Introduction:

The Goods and Services Tax Appellate Tribunal (GSTAT) is a statutory appellate body established under the Goods and Services Tax laws to hear appeals against orders passed by the GST Appellate Authorities and to provide taxpayers with an independent forum for justice.

The Tribunal will function through a Principal Bench in New Delhi and 31 State Benches across 45 locations in India. Each Bench of the GSTAT will comprise two Judicial Members, one Technical Member (Centre), and one Technical Member (State),

B. GSTAT Filing of Appeals in Phase Manner:

Order from the GST Appellate Tribunal (GSTAT) vide GSTAT/Pr. Bench/Portal/125/25-26 dated September 24, 2025, issued regarding the staggered filing of appeals before GSTAT mandates electronic filing of appeals arising under sections 107 and 108 of the CGST Act on the NIC-developed portal.

Due to system capacity constraints and to avoid overload, appeals are to be filed in a phased manner based on the dates of prior orders or notices issued.

C. E-filing Procedure Gist:

The entire appeal filing process and the document and information requirements as per the GST Appellate Tribunal (GSTAT) e-Filing User Manual published on 22^nd September, 2025.

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D. Glimpses of GSTAT Rules, 2025:

I. Introduction:

In a landmark move poised to transform India’s indirect tax dispute resolution system, the Central government has notified the GST Appellate Tribunal (Procedure) Rules, 2025 on 24^th April 2025, paving the way for the long-awaited operationalization of the GST Appellate Tribunal (GSTAT). Notified under Section 111 of the Central Goods and Services Tax (CGST) Act, 2017, the 124 rules spread across 15 chapters introduce a digital-first, transparent framework aimed at resolving pending GST appeals.

II. Structure of the GSTAT Procedure Rules, 2025

III. GSTAT Appeal Filing Matrix Based on SCNs, OIOs & OIAs:

Filing fees: The filing fees is calculated at INR 1,000 per INR 1 lakh of tax or penalty involved, capped at INR 25,000. Furthermore, a fee of INR 5,000 is required for filing applications for record inspection, interlocutory applications, or appeals not involving tax, interest, fine, fee, or penalty. All fees for appeals and applications are to be paid via the GSTAT portal.

IV. Key Procedural Highlights

1. Institution of Appeals

 2. Cause List:

• Daily Publication: The Registry prepares and publishes cause lists on the GSTAT website the evening before hearings, ensuring transparency and enabling preparation by parties and representatives.
• Urgent Matters: Time-sensitive cases, such as stay applications, are highlighted and prioritized in the cause list, often scheduled at the start of the day or in dedicated slots.

3. Hearing of Appeals

• Order of Arguments: The appellant presents first, followed by the respondent. The appellant may reply briefly to counter the respondent’s arguments, without raising new grounds.
• Non-Appearance:
  • Appellant Absent: The Tribunal may dismiss the appeal for default or decide on merits. Restoration is possible upon a justified motion.
  • Respondent Absent: The Tribunal may proceed ex parte, with binding decisions. The absent party may seek recall under specific conditions.
• Abatement and Substitution: If a party dies or becomes insolvent, proceedings abate unless a substitution application is filed within 60 days, with discretionary extensions for valid reasons.
• Additional Evidence: The Tribunal may allow new evidence if essential for fair adjudication, ensuring the opposing party can respond.
• Differing Bench Opinions: Disagreements between Division Bench Members lead to referral to a larger Bench.
• Public Access: Hearings are generally public, but sensitive cases (e.g., involving national security or privacy) may be held in camera to protect justice and parties’ rights.

4. Appearance of Representatives:

• Memorandum of Appearance:Advocates or representatives must get register themselves online with a Vakalat Nama or authorization letter to participate in proceedings.
• Change of Representative: Requires written consent from the current representative or Tribunal approval via an application.
• Conflict of Interest: If a legal representative has previously worked for a client in a particular case or matter, they cannot now represent the opposite side (against that same client) in the same or a connected case, unless the Tribunal gives special permission.

5. Disposal and Pronouncement of Orders:

E. Conclusion:

The establishment of the GST Appellate Tribunal (GSTAT) signifies a transformative step in India’s tax dispute resolution system. With its structured procedures, digital-first approach, and nationwide accessibility, GSTAT ensures consistency, transparency, and timely justice. The balanced presence of judicial and technical members strengthens both fairness and practicality in adjudication. By easing the burden on higher courts and offering taxpayers a specialised forum, GSTAT may enhance confidence in the GST framework. Ultimately, it reflects the maturing of India’s indirect tax regime into a more robust, efficient, and taxpayer-centric system committed to clarity and justice.