Procedure For Filing Appeal with GST Appellate Tribunal

After a long wait, Finally rules related to Goods and Services Tax Appellate Tribunal (GSTAT) are prescribed on 24th April, 2025. Chapter III of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (“GSTAT Rules), outlines the process of filing appeals with the GSTAT. This article explains the procedure for filing an appeal with GSTAT.

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The rules in Chapter III ensure that appeals are filed systematically, with clear documentation and fair opportunities for both parties to present their case. By requiring online filing, proper verification, and timely responses, the GSTAT aims to handle disputes efficiently and transparently. This process helps taxpayers and authorities resolve GST-related issues fairly, supporting the smooth functioning of the GST system in India.

1. Process of Filing Appeal with GSTAT (Rule 18 of GSTAT Rules):

1. Online Filing on GSTAT Portal :
   
   1. Appeals must be submitted online at www.gstat.gov.in using a prescribed form.
   2. The form requires specific details, including:

• A title stating “In the Goods and Services Tax Appellate Tribunal” and mentioning the order of the authority against which appeal is filed;
• Clear, numbered paragraphs explaining the facts, allegations, or points of the case.
• Full details of the parties involved, such as their names, GST Identification Number (GSTIN), and addresses. These details should be listed at the start of the appeal and remain consistent throughout the case.
• If a party passes away during the appeal process, their legal heirs or representatives must be listed with sub-numbers.

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2. Single Appeal against Multiple Issues :
   
   1. If the order of Appellate Authority deals with multiple show cause notices, refund claims or demands, letters or declarations still it will be sufficient to file one appeal in the prescribed Form against the order or decision of the appellate authority.

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3. Separate Appeals for Multiple Orders or Parties : 
   
   1. If the impugned order-in-appeal has been passed with reference to more than one orders-in-original, the separate appeal is required to be file for as many as the number of the orders-in-original;
   2. If the impugned order is in respect of more than one person, each aggrieved person is required to file a separate appeal. A common appeals or joint appeals shall not be entertained.

2. Date of Filing (Rule 19 of GSTAT Rules)

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When an appeal is filed manually, the Registrar (or an authorized officer) the officer shall endorse on every Form of appeal the date on which it is presented or deemed to have been presented and shall sign the endorsement. 

3. Contents of an appeal Form (Rule 20 of GSTAT Rules)

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Every form of appeal shall contain:

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1. Grounds of Appeal specified concisely and under distinct heads. Grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper.

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2. Format :
   
   1. Use A4-size paper, double-spaced, neatly typed, and properly paged, indexed, and tagged in a folder.
   2. This applies to appeals, cross-objections, stay applications, or other miscellaneous applications.

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3. Verification :
   
   1. The appellant, applicant, respondent, or their authorized representative must sign and verify the form of Appeal.
   2. Any documents submitted must be certified as true copies by the person signing the form.

4. Documents to Accompany Form of Appeal:

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Every Form of Appeal shall be accompanied by the following documents:

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1. Certified Copy of the Order:
   
   1. certified copy of the order appealed against, where the original order is passed by the adjudicating authority;
   2. Where the order is passed in appeal or revision:
      
      1. certified copy of the order passed in appeal or revision;
      2. Order of the original authority;
      3. All the relevant documents including relied upon documents;
   3. Where an Appeal is filed by the department, an Attested copy of the original order shall be furnished instead of a certified copy.

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2. Fees as set out under Rule 110(5) of CGST/SGST/UTGST Rules, 2017. Such fees are to be submitted online, and a final acknowledgment shall be issued by the GSTAT Portal

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3. If the Appeal Form is not accompanied by the specified documents then the Registrar or any other authorised officer shall have the power to return the document and receive the same back only when then the defect is rectified;

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4. The Tribunal may ask the appellant or respondent to provide extra copies of documents at their own cost.

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5. Attestation: Documents can be attested by a gazetted officer or another person authorized by the President of the GSTAT to ensure their authenticity.

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Read Also: Single SCN Can be Issued for Multiple FYs. having a Common Adjudication period

5. Endorsement and verification

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Every appeal and its supporting documents must include the name and signature of the authorized representative (if applicable). Every appeal or pleadings shall be signed and verified by the concerned party.

6. Translated Documents

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A document other than English language shall be  accompanied by a translated copy in English. Such translated copy shall be agreed by both the parties or certified to be a true translated copy by the authorised representative. The Proceedings shall not be initiated unless all documents are translate into English.

7. Endorsement and scrutiny of the petition or appeal or document

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1. Scrutiny Process: If the documents are found defective then such documents shall be returned for compliance within 7 days. In case of non-compliance within specified time, such documents shall be placed before the Registrar for appropriate orders. Registrar can grant additional time upto 30 days for corrections on reasonable ground;

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2. Where the Appellant fails to remove the defect within specified time then the Registrar may, for reasons to be recorded in writing, decline to register the appeal or pleading or document.

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3. Where the Registrar is not satisfied with the removal of defects then he shall list the same with defects for hearing before the appropriate bench of the Tribunal and the Bench may, after hearing the party, accept to register the appeal or may reject the same.

8. Registration of admitted appeals

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Once the appeal is complete and accepted, it is assigned a unique number and recorded in the Tribunal’s register.

9. Ex-parte amendments

Ex parte

Any arithmetical, grammatical, clerical or similar error may be rectified on the orders of the Registrar without notice to Parties. However, no amendments shall be allowed ex-parte after the appearance of the respondents.

10. Calling for records

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On admission of appeal, the Registrar may, if directed by the Tribunal, call the records relating to the proceedings from the respective Bench of Appellate Tribunal or adjudicating authority/ The records shall be returned after the appeal is concluded.

11. Production of authorization for and on behalf of an applicant or respondent or party

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Where an appeal is filed on behalf of an applicant or respondent or party, the person who signs or verifies such documents shall also present a true copy of authorization letter empowering such person to do so. 

12. Filing Interlocutory Applications

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Every interlocutory application for stay, direction, rectification, condonation, early hearing, exemption from production of copy of order or extension of time prayed for in pending matters shall include all the information as per the prescribed GSTAT FORM-01 and the requirements prescribed in that behalf shall be complied with by the applicant, besides filing an affidavit supporting the application

13. Procedure on production of defaced, torn or damaged documents.

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If a document is torn, defaced, or damaged, the party submitting it must note its condition in the appeal’s index. The officer receiving the document shall verify and put initials on such document.

14. Grounds for the Appeal (Rule 31)

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1. The appellant shall not heard on any ground not set forth in the Form of appeal;
2. However, the Appellate Tribunal shall not be confined to the grounds set forth in the Form of appeal;
3. The Appellate Tribunal shall not rest its decision on any other grounds unless the party who may be affected thereby has had a sufficient opportunity of being heard on that ground.

15. Rejection or amendment of Form of appeal

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1. The Registrar may, in its discretion, accept a form of appeal with incomplete documents and may require the appellant to file remaining documents within such time as it may allow but not exceeding 30 days;
2. The Registrar may reject the Form of Appeal, if the documents are not furnished within specified time;
3. The President or any other authorised person may:
   
   1. return any Form of appeal or application or documents filed manually and which is/are not in accordance with these Rules; \
   2. allow the documents to be refiled after removal of the defects in the specified

16. Who may be joined as respondents

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1. If the appeal is filed by the Taxpayer, the concerned Commissioner is named as the respondent.
2. In case of department appeals,the other party involved is named as the respondent.

17. Endorsing copies to the party

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As soon as the appeal and its documents are filed, copies of appeal and other relevant documents shall be sent to the respondent and the concerned Commissioner to ensure transparency.

18. Filing of reply and other documents by the respondents

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1. Each respondent may furnish their reply to the petition or the application within 1 month of the receipt thereof. A copy of such reply and the copies of other documents shall be forthwith served on the applicant by the respondent.
2. The appellant shall admit, deny, or rebut the facts stated by the respondent in his submission and state such additional facts as may be found necessary.

19. Filing a Rejoinder (Rule 37)

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Where the respondent states necessary additional facts, the Bench may allow the petitioner to file a rejoinder to the reply filed by the respondent on the GSTAT portal, with an advance copy to be served upon the respondent within one month or within such time as may be specified or extended by the Bench.

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