In exercise of the powers conferred by Section 111 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Goods and Services Tax Appellate Tribunal, vide Notification dated 24th April, 2025, has framed rules to regulate the procedure and functioning of the Goods and Services Tax Appellate Tribunal. These rules are called the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.
Rule 18 of the said Rules governs the filing of appeals and clearly mandates that an appeal to the Appellate Tribunal shall be filed online on the GSTAT Portal in the form prescribed under the Rules.
Further, in terms of Rule 110(1) of the Central Goods and Services Tax Rules, 2017, an appeal to the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112 of the CGST Act, 2017 is required to be filed electronically in the prescribed form and manner. Accordingly, the appeal must be submitted online in FORM GST APL-05, along with the upload of all relevant supporting documents relied upon by the appellant.
Rule 18 further provides that the appeal shall contain the following details, namely:—
a. The cause title of the appeal shall state “In the Goods and Services Tax Appellate Tribunal” and shall clearly mention the proceedings or order of the authority against which the appeal is preferred;
b. The appeal shall be divided into consecutively numbered paragraphs, and each paragraph shall, as far as possible, contain one distinct fact, allegation, or point;
c. The full name, parentage, Goods and Services Tax Identification Number (GSTIN), description, and address of each party, as applicable, shall be stated at the beginning of the appeal and need not be repeated in subsequent proceedings in the same appeal; and
d. The names of the parties shall be numbered consecutively, with a separate line allotted to the name and description of each party. These numbers shall remain unchanged, and in the event of the death of a party during the pendency of the appeal, the legal heirs or representatives, as the case may be, shall be shown by sub-numbers.
FORMAT- Appeal before the Goods and Services Tax Appellate Tribunal- (Rule 18 – GSTAT (Procedure) Rules, 2025)
IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL
Appeal under Section 112 of the CGST Act, 2017
[Name of the Appellant]
S/o / D/o / W/o [Parent’s Name]
GSTIN: [XXXXXXXXXXXXXXX]
Address: [Complete Address]
… Appellant
Versus
1. [Name of Respondent Authority]
Designation: [e.g. Assistant Commissioner / Joint Commissioner]
Office Address: [Complete Address]
… Respondent
(Each party must be given a fixed serial number on a separate line)
Details of Order Appealed Against
- Order No. & Date: ______
- Passed by: ______
- Section under which order passed: _____
One Appeal Against One Appellate Order [Rule 18(2)]
Only one appeal is required to be filed against an order passed by the Appellate Authority, even where the impugned order deals with multiple:
- Show Cause Notices (SCNs),
- Refund claims,
- Tax demands, or
- Letters or declarations.
Such appeal shall be filed in the prescribed form, i.e., FORM GST APL-05, through the GSTAT Portal, along with the requisite number of copies, as prescribed under Rule 21 of the GSTAT (Procedure) Rules, 2025.
Situations Requiring Multiple Appeals [Rule 18(3)]
Separate appeals must be filed in the following cases:
(a) One appellate order covering multiple original orders
-
- If the impugned order-in-appeal relates to more than one order-in-original, the appellant must file separate appeal forms.
- The number of appeals to be filed shall be equal to the number of orders-in-original involved, so far as the appellant is concerned.
(b) One order affecting multiple persons
-
- Where the impugned order applies to more than one person, each aggrieved person must file an independent appeal.
- Joint appeals or common appeals are not permitted and shall not be entertained by the Tribunal.
Contents and Formatting of Appeal Forms [Rule 20]
1. Grounds of Appeal
The appeal form must clearly and briefly state the grounds of appeal. Each ground must be placed under a separate heading. Grounds must be numbered consecutively. The text must be typed in double spacing.
2. Formatting and Presentation
All filings, including Appeals, Cross-objections, Reference applications, Stay applications, and Other miscellaneous applications must be:
- Typed neatly in double spacing,
- Printed on A4 size paper,
- Page-numbered,
- Indexed, and
- Properly tagged and bound with the appeal form in a separate folder.
3. Signing, Verification, and Certification
Every appeal or application must be signed and verified by:
- The appellant/applicant/respondent, or
- Their authorised representative.
The person signing must also certify the documents filed before the Tribunal as true copies.
Documents Required to Accompany the Appeal [Rule 21]
Mandatory Documents to be filed with Appeal
- Every appeal filed before the Appellate Tribunal must be accompanied by:
- A certified copy of the order appealed against.
- Where the appeal is against:
- An original adjudication order → Certified copy of the original order must be filed.
- An appellate or revisional order → Certified copy of:
- The order passed in appeal or revision, and
- The original adjudication order.
- All relevant documents, including relied upon documents, must also be filed.
Exception: Where the appeal is filed pursuant to directions of the Commissioner, an attested copy of the order is sufficient in place of a certified copy.
Online Submission and Acknowledgement
A certified copy of the impugned order along with the prescribed appeal fee (as per Rule 110(5) of the CGST Rules, 2017) must be submitted online on the GSTAT Portal. Upon successful submission, a final acknowledgement shall be generated by the Portal.
Defective or Incomplete Filing
If the required documents are not filed or are defective, the Registrar or an authorised officer may return the documents or sets of documents for rectification. Documents will be accepted again only after defects are cured to the satisfaction of:
- The Registrar,
- Authorised officer, or
- The Bench, as applicable.
Upon re-submission, the appeal may be assigned a new number.
Additional Copies as Directed by Tribunal
The Appellate Tribunal may, on its own motion, direct the preparation of additional copies of: Relevant documents, and Relied upon documents. Such copies shall be prepared at the cost of the appellant or respondent, as directed.
Attestation and Certification of Documents
The President of the Tribunal may, by general or special order permit attestation or certification of documents by A Gazetted Officer, or Any other person authorised by the President. This applies to appeals, applications, and relied upon documents, including photocopies.
Presentation of Documents
All documents filed must be:
- Clearly legible,
- Properly page-numbered,
- Indexed, and
- Firmly tagged or bound.
Endorsement and Verification [Rule 22]
Every appeal or pleading filed before the Appellate Tribunal must, at the end of the document, clearly mention:
- The name, and
- The signature of the authorised representative, where applicable.
The appeal or pleading must also be signed and verified by the concerned party (appellant or respondent). All relevant documents, including relied upon documents, must carry proper endorsement and verification in the manner prescribed under the Rules.
Translation of documents [Rule 23]
Rule 23 deals with the translation of documents to be used in proceedings before the Appellate Tribunal. It provides that any document intended to be relied upon which is not in the English language shall be submitted to the Registry along with an English translation. Such translation must either be mutually agreed upon by both parties or certified as a true translation by the authorised representative engaged in the case. Further, no appeal or other proceeding shall be listed for hearing unless all parties confirm that the documents on which they seek to rely are either in English or have been duly translated into English, and that the required number of copies of such documents have been filed with the Appellate Tribunal.
Endorsement and scrutiny of petition or appeal or document [Rule 24]
Rule 24 governs the scrutiny and rectification of defects in appeals and other documents filed before the Appellate Tribunal. If any filing is found defective, it is returned to the concerned party for correction after due notice. Failure to remove defects within seven working days may result in the matter being placed before the Registrar, who may pass appropriate orders. The Registrar may grant time for rectification, extendable up to a maximum of thirty days from the date of filing, and may decline to register the appeal if defects are not cured. Where the Registrar remains unsatisfied even after a personal hearing, the matter is placed before the Bench, which may either direct registration or reject the appeal.
Registration of admitted appeals [Rule 25]
Rule 25 deals with the registration of admitted appeals. It provides that once an appeal is admitted, it shall be assigned a number and formally registered in the appropriate register maintained for this purpose by the Appellate Tribunal. The assigned appeal number shall be entered in the register, and the index shall be modified accordingly to reflect such registration.
Grounds which may be taken in appeal [Rule 31]
Rule 31 deals with the grounds that may be taken in an appeal. It provides that the appellant shall ordinarily be restricted to the grounds specifically stated in the appeal form and shall not be permitted to argue any additional grounds unless leave of the Appellate Tribunal is obtained.
However, while deciding the appeal, the Appellate Tribunal is not limited to the grounds raised by the appellant and may consider other relevant grounds as well. At the same time, the Tribunal cannot base its decision on any new ground without giving the affected party a fair and sufficient opportunity of being heard on that ground, thereby ensuring compliance with the principles of natural justice.
Who may be joined as respondents [Rule 33]
Rule 33 specifies who may be joined as respondents in appeals or applications before the Appellate Tribunal. It provides that:
1. Where the appeal or application is filed by a person other than the Commissioner, the concerned Commissioner shall be made the respondent.
2. Where the appeal or application is filed by the Commissioner, the other party to the matter shall be made the respondent.
This ensures that the correct parties are before the Tribunal for adjudication.
Endorsing copies to the party [Rule 34]
Rule 34 provides that a copy of the appeal along with all relevant and relied upon documents must be served on the respondent and the concerned Commissioner, as applicable, immediately upon filing. This ensures that all parties have timely access to the materials on which the appeal is based.
Affidavit [Rule 78 to 80]
Rules 78 to 80 of the GSTAT (Procedure) Rules, 2025, govern the preparation and attestation of affidavits. Every affidavit must be titled as “Before the Goods and Services Tax Appellate Tribunal (GSTAT)” followed by the cause title of the appeal, application, or proceeding in which it is intended to be used. The affidavit must conform to the form and content requirements specified under Order XIX, Rule 3 of the Civil Procedure Code, 1908. Additionally, affidavits must be sworn or affirmed before an advocate or notary, who shall affix their official seal to certify the document.
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