GST: New rules notified for GST Appellate Tribunals; Provision for e-filing mandatory

New Delhi| The government has notified rules related to GST Tribunal (Procedure). The new rules provide for mandatory e-filing of applications and hearing in hybrid mode. The Rules also provide that if the applicant’s application is complete in all respects any urgent matter filed on behalf of the applicant before 12 noon shall be listed before the Appellate Tribunal on the following working day.

In cases with exceptions, with the specific permission of the Appellate Tribunal or the President, the application may be received after 12:00 pm but before 3:00 pm for listing on the following day. The benches of GSTAT, the important body for resolving GST-related disputes, will sit from 10:30 am to 01:30 pm and from 2:30 pm to 4:30 pm, subject to a presidential decree.

According to the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, the administrative offices of the Appellate Tribunal shall be open from 9:30 am to 6 pm on all working days. In May last year, the government had appointed Justice (retd) Sanjay Kumar Mishra as the first chairman of the GST Appellate Tribunal (GSTAT).

Mishra was the former Chief Justice of the Jharkhand High Court and was selected by a committee headed by the Chief Justice of India. GSTAT is the appellate authority established under the Central Goods and Services Tax Act, 2017. It hears various appeals under the said Act and the respective State/UT GST Acts against the orders of the First Appellate Authority.