1. Introduction
“Cause List” forms an integral part of the procedural framework governing the functioning of courts and tribunals across jurisdictions. This article undertakes a comprehensive examination of the Legal framework and significance of the Cause List, with particular reference to Chapter IV, Rules 38 to 40 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (hereinafter referred to as the “Rules”).
2. General Meaning of a Cause List
A Cause List is an official schedule issued by a court or tribunal, setting out appeals, petitions, applications, or other proceedings that are listed for hearing or adjudication on a particular day or during a specified period. The publication of a cause list is a core procedural requirement, aimed at ensuring that litigants and their representatives are duly apprised of the proceedings scheduled before the Tribunal. For administrative convenience, cause list can be further categorised into daily, weekly, or supplementary cause list (to include urgent matters).
3. Purpose and Legal Significance
- It brings transparency to judicial proceedings and ensures that all parties are duly informed of their matter’s listing.
- It operates as a formal notice to litigants and authorized representative regarding the date and sequence of their matters.
- It enables the registry and the adjudicating bench to adopt a structured and systematic scheduling mechanism, thereby minimizing overlaps, avoiding unnecessary adjournments, and eliminating procedural inefficiencies.
4. Responsibility of Preparation and Publication
In accordance with Rule 38(1), the responsibility for the preparation and publication of the Daily Cause List for the next working day lies with Registrar.
Rule further mandates that Daily Cause List shall:
- Be prepared strictly in accordance with the format and particulars prescribed in Form GSTAT CDR-01
- Be physically published and displayed on Tribunal Notice board prior to the close of working hours on each working day and also digitally made available on the official portal of the Goods and Services Tax Appellate Tribunal (GSTAT) ie www.gstat.gov.in.
5. Order of Priority for Listing of Cases
In accordance with Rule 38(2), and subject to the directions of the Hon’ble President and unless otherwise directed by the concerned Bench, the matters included in the Daily Cause List shall be listed in the following hierarchical order of priority:
a. Matters listed for pronouncement of orders
b. Matters listed for clarification
c. Matters listed for admission
d. Matters listed for orders or directions
e. Part-heard matters, with the latest part-heard cases receiving precedence over earlier ones and
f. All other matters, which shall be listed in numerical order or in such other manner as may be directed by the Bench.
For instance, the Tribunal may prioritise a matter where a final order is ready to be pronounced, followed by a matter requiring clarification of a previously issued order. Next may be the hearing of an admitted case, and subsequently, the continuation of a part-heard matter. It is highlighted that to maintain procedural discipline above hierarchical arrangement is specified. however, the President or the concerned bench retains full discretion to alter the order of above listing based on exigencies and requirement of the situation.
6. Contents of Cause List
The structure and contents of the Cause List are governed by the provisions of Rule 38(4) and Rule 38(5) read with Form GSTAT CDR-01 and includes:
a. Court Number and Time:
Specifies the Court Room Number where the matter is scheduled to be heard, along with the tentative time or session during which the hearing is likely to take place.
b. Name of the Members:
Indicates the names of the Hon’ble Judicial members and Technical Members constituting the Bench assigned to hear & adjudicate the matters listed.
c. Appeal Number:
Specifies Appeal or Application number for the sake of identification and tracking.
d. Interlocutory Application or Main Application:
Denotes type of proceedings whether supplementary or main application.
e. Purpose:
States the purpose for which the matter is listed, such as “For Hearing”, “For Orders”, “For Directions”, “For Clarification”, “For Delay Condonation” etc.
f. Name of Parties/Litigants:
Reflects Name of the Appellant and Respondent. The inclusion of this information serves as a formal intimation to both the parties regarding the listing of the matter before the Tribunal on the specified date.
g. Name of AR for Petitioner or Appellant:
Reflects the name of the Authorised Representative (AR) representing the Appellant or Petitioner, along with the designation in brackets (e.g., Mr. X (for Appellant)). The inclusion of this detail acts as an official notice to the AR of appellant regarding the scheduled hearing.
h. Name of AR for Respondent:
Indicates the name of the AR appearing for the Respondent, with designation in brackets (e.g., Mr. Y (for Respondent)). This entry serves as a formal intimation to the Respondent’s representative.
i. Additional disclosure, If No AR is on the record
In cases where a party is not represented by any AR, the name of the such party shall be mentioned along with their designation shown in brackets (e.g., Mr. Z (Respondent-in-person)).
j. Remarks:
Contains any procedural notations such as “Part-heard”, “Taken up out of turn”, etc., to indicate the current procedural status or history.
7. Communication of Date and Place of Hearing
Rule 38(3) cast responsibility on the Registrar to formally notify all parties concerned including the Appellant, Respondent, and their respective AR of the date, time, and venue fixed for the hearing of any appeal, application, or interlocutory matter listed before the Tribunal. The purpose of such communication is to uphold the principles of natural justice.
8. New Cause List and Adjournment of Cases due to Non-Sitting of the Tribunal
In terms of Rule 39(1), where Tribunal does not function on a scheduled working day either due to the declaration of a holiday or any other unforeseen circumstance a revised daily cause list shall be prepared in respect of the matters originally listed for hearing on that day.
As per the mandate of Rule 39(2), where the sitting of a particular Bench is cancelled on account of the inability, absence, or non-availability of any Member constituting such Bench Registrar shall, unless otherwise directed by the Hon’ble President or the concerned Bench, adjourn all matters that were listed before the affected Bench to a convenient future date.
In Accordance with Rule 39(3), all orders of adjournment, rescheduling etc shall be notified prominently:
- Physically on the notice board of the Appellate Tribunal and
- Digitally on the official portal of GSTAT (i.e., [www.gstat.gov.in])
9. Geneal Modes of Service of Notice and Communications
Pursuant to the provisions of Rule 40(1) r.w. Section 169 of the CGST Act, any notice, order, or communication required to be issued by the Tribunal may be served upon the parties by adopting any of the following modes specified under
a. By hand delivery, directly or through a messenger or process server
b. By registered post or speed post, with acknowledgment due, to the last known address of the recipient
c. By email, using the registered email address provided to the tax authorities or tribunal
d. By making the communication available on the GSTAT potalie www.gstat.gov.in
e. By publication in a newspaper circulating in the locality of the recipient, in case of substituted service
f. By affixing a copy of the notice on the premises of the person concerned if all methods have failed.
To ensure that the principle of natural justice is meaningfully upheld, it is expected that, in addition to uploading notices and orders on the Tribunal’s portal, the Registry shall, wherever feasible, adopt one of the primary modes of service specified under clauses (a) to (c) above.
10. Substituted or Alternate mode of Service at the direction of the Appellate Tribunal
Despite the general modes of service under Rule 40(1), Rule 40(2) allows the Appellate Tribunal to direct the Registrar to serve notice in another manner if it finds it just, reasonable, and appropriate based on the facts of the case in following situations:
- Where the number of respondents is very large
- Where the respondents are located in different or far-off places or
- Where, for any other valid reason, the usual methods under Rule 40(1) may not work effectively or may cause delay.
In such cases, the Tribunal may allow service through alternative or substituted methods, like public notices to ensure that parties are properly informed and the hearing can move forward without unnecessary delay.
11. Service on AR
As per Rule 40(3), any notice, order, or process of the Tribunal may also be served upon the AR of the applicant or respondent, and such service on AR shall be deemed to constitute valid service. This rule recognises the legal standing of the AR and ensures that the proceedings are not delayed due to technical objections regarding service of notice.
12. Concluding Remark
Cause List serves as a procedural cornerstone in the functioning of any judicial or quasi-judicial forum. It not only embodies the principle of audi alteram partem, ensuring due notice and fair opportunity to be heard, but also facilitates efficient case management, thereby upholding the dual objectives of fairness and judicial discipline. The Cause List is a vital instrument for both the Bar and the Bench, enabling efficient scheduling and safeguarding the right to a fair hearing.
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