The Centre has officially notified the Goods and Services Tax Appellate Tribunal (GSTAT) (Procedure) Rules, making online filing of applications mandatory from April 24, 2025. The rules are aimed at simplifying the litigation process under India’s Goods and Services Tax (GST) regime.
The new framework introduces a comprehensive digital infrastructure and hybrid hearing system, enabling businesses to file appeals and attend hearings more conveniently and efficiently. The GSTAT portal is now live, marking the beginning of a new era in digital tax adjudication.
The procedural rules, structured into 15 chapters, lay down clear guidelines for every step, from the admission of appeals to hearings and the issuance of final orders. As per the notification, all appeals and applications must now be submitted digitally via the GSTAT portal.
The Tribunal President will decide whether hearings will be conducted in person or via video conferencing, offering flexibility for both litigants and tax professionals.
In a push for faster resolution, the rules allow urgent appeals filed before noon to be listed on the next working day, with provisions for listing later filings, up to 3 p.m. also on the same timeline, subject to approval.
Respondents will need to submit replies within 30 days, and applicants can file rejoinders within the same timeframe. The Tribunal must issue final orders within 30 days of the last hearing date, excluding holidays.
The Tribunal will operate from 10:30 a.m. to 1:30 p.m. and 2:30 p.m. to 4:30 p.m., Monday to Friday, while its offices will remain open from 9 a.m. to 6 p.m. A daily cause list will be posted online and displayed on notice boards, with priority given to order pronouncements, clarifications, and admission hearings.
Experts believe this digital transformation will significantly reduce delays in tax dispute resolution and ease the compliance burden on businesses.
The GSTAT, as the Appellate Authority under the GST Act, hears appeals against orders passed by Appellate or Revisional authorities. While the Principal Bench is based in New Delhi, 31 State Benches have been notified, with sittings scheduled across 44 locations nationwide.
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