Summary: Interlocutory Applications (IAs) and Miscellaneous Applications (MAs) serve as procedural tools within the GSTAT framework, though they differ in scope and timing. An IA, defined under GSTAT Rules, is an application filed during the pendency of an appeal or proceeding, focusing on interim reliefs or procedural interventions. Common examples include requests for stay orders, condonation of delay, or amendments to appeal grounds. Conversely, the term MA is not explicitly defined in GSTAT Rules but is recognized as a broader procedural device. MAs can be filed before, during, or after the main appeal process, allowing for ancillary reliefs like rectification of mistakes or restoration of dismissed appeals. While every IA inherently qualifies as an MA, not all MAs are IAs due to the latter’s confinement to ongoing proceedings. The filing procedure for IAs under GSTAT Rules mandates online submission in Form GSTAT-01 with a supporting affidavit and a fee of ₹5,000 for taxpayers; no fee applies to the Department. This contrasts with the earlier CESTAT fee of ₹500 for MAs, marking a significant cost increase under GST. Procedural rules for main appeals apply mutatis mutandis to IAs, ensuring both parties receive a hearing. Despite differing nomenclature across tribunals (CESTAT and Income Tax Appellate Tribunal primarily use “MA”), the fundamental conceptual and procedural framework for supplementary applications remains consistent.
1. Conceptual Framework of IA
An Interlocutory Application (IA) is an application made in the course of an appeal or proceeding already instituted before the GSTAT. It is governed by Rule 2(1)(j) of the GSTAT (Procedure) Rules, 2023 (GSTAT Rules), which defines it as:
“An application to the Appellate Tribunal in any appeal or proceeding already instituted in such Appellate Tribunal, other than a proceeding for execution of an order.”
IA typically relate to interim reliefs or procedural interventions that assist in the conduct or adjudication of the main proceedings.
2. Conceptual Framework of MA
The term Miscellaneous Application (MA) is not defined under the GSTAT (Procedure) Rules, 2025. However, the Rules explicitly refer to MAs in Rules 20(2), 60(b), and 64, thereby recognising their procedural legitimacy.
MA is best understood as a procedural device enabling parties to seek ancillary reliefs, whether prior to, during, or after the substantive appeal process. Accordingly, an MA may be filed:
- Before institution of the main appeal,
- During the pendency of the main appeal,
- Subsequent to the conclusion of the main appeal.
Notably, only the term “MA” is referred to under the CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (PROCEDURE) RULES, 1982 (CESTAT Rules). The term “IA” is not used even in Income Tax (Appellate Tribunal) Rules, 1963. Both these rules deal solely with MAs.
3. Interplay between IA and MA
- IA can only be filed during the pendency of a main appeal or proceeding.
- MA may be filed at various stages, including before initiation or after conclusion of the main proceeding.
- While every IA qualifies as a type of MA, not every MA would constitute an IA.
4. Common illustrations of IA
- Applications for stay orders
- Condonation of delay in filing appeal
- Adjournment or extension of time
- Amendment to appeal memorandum or grounds
- Substitution or joinder of parties
- Early hearing or listing applications
- Exemption from procedural compliance
- Directions sought from the Tribunal for procedural facilitation
- Production of additional evidence or documents
- Appointment of expert witness/commissioner
5. Common illustrations of MAs
- Rectification of mistake apparent on record
- Restoration of appeal dismissed for default
- Recall of ex parte orders
- Review (where statutorily permissible)
6. Filing Procedure for IA
Under Rule 29 of the GSTAT Rules:
- The IA shall be filed online, accompanied by all requisite particulars in Form GSTAT-01, enabling its tagging to the main application.
- A supporting affidavit is mandatory.
In accordance with Rule 49 of the GSTAT Rules, the procedural rules applicable to the filing of appeals apply mutatis mutandis to IA as per Rule 49.
Further, the Registry shall maintain a dedicated Register of Interlocutory Applications in Form GSTAT-CDR-05. The Cause List shall also reflect IAs and main appeals separately.
7. Hearing and Disposal of IA
In accordance with Rule 49 of the GSTAT Rules, the procedure prescribed for the hearing and disposal of main appeals shall apply mutatis mutandis to Interlocutory Applications (IAs).
Further, adhering to the principles of natural justice, the GST Appellate Tribunal is obligated to dispose of every Interlocutory Application only after affording a reasonable opportunity of being heard to both parties8. Prescribed Fees
- IA: Taxpayer shall pay Fees ₹5,000/- per application for filing IA before GSTAT
- No filing fee for IA filed by the Department
- In CESTAT : filing Fees of Rs. ₹500/- was prescribed in MA filed by Taxpayer
This marks a significant escalation in the cost of filing supplementary application under the GST regime
9. Governing Principles
- Section 141 of the Code of Civil Procedure, 1908, mandates that the procedural framework established for regular suits within the CPC is also applied to miscellaneous proceedings
- The procedural and substantive framework for IAs and MAs is predominantly governed by judicial precedents
In summation, the conceptual and procedural framework governing supplementary applications—whether styled as (IA) or (MA)—remains substantially the same across adjudicatory forums, including GSTAT.
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