GST Appellate Tribunal Procedure Rules, 2025 Take Effect
Why in the news
The Finance Ministry issued the working procedure of the GST Appellate Tribunal, a major step towards making GSTAT operational and smoothing GST dispute resolution.
Key facts
- Name: GST Appellate Tribunal (Procedure) Rules, 2025; in force from April 24, 2025.
- Framed under Section 111 of the Central GST Act.
- Size: 124 provisions in 15 chapters, covering filing, evidence, hearings and final orders.
Main features
| Area | Rule |
|---|---|
| Filing | Only through GSTAT portal, with certified copy of the order appealed against |
| Evidence | Set steps for affidavits, summoning documents, examining witnesses; extra evidence needs tribunal’s prior leave |
| Hearings | Open to the public; in person or virtual (hybrid) |
| Absent party | Tribunal may decide ex parte |
| Representation | Authorised representatives such as lawyers and tax practitioners must file a Power of Attorney |
| Dress code | Formal, with seasonal relaxation |
| Orders | Digitally signed and uploaded to the portal |
Significance
- Expected to give a transparent, efficient and accessible appellate system for GST disputes.
- Should improve ease of doing business.
Exam angle
- Effective date: April 24, 2025.
- Legal basis: Section 111, CGST Act.
- Term: ex parte = decided without the absent party.