Checklist for Filing an Appeal Before the GST Appellate Tribunal (GSTAT)

1. Prepa­ra­tion of the Appeal Document

• Use the pre­scribed GSTAT Appeal Form GSTAT Form-01 (as per GSTAT rules).
• Draft cause title:
  • State: “In the Goods and Ser­vices Tax Appel­late Tribunal.”
  • Men­tion the order/proceeding being challenged.
• Divide the appeal into sep­a­rate­ly num­bered para­graphs, each cov­er­ing a dis­tinct fact or point.
• Clear­ly state full name, parent­age, GSTIN, descrip­tion, and address of each par­ty at the beginning.
• Ensure con­sec­u­tive num­ber­ing of par­ties (e.g., Appel­lant 1, Respon­dent 1) and sub-num­ber­ing for legal heirs if needed.

2. Grounds of Appeal

• Grounds of appeal are con­cise, num­bered con­sec­u­tive­ly, and typed dou­ble-spaced on A4-size paper.
• Grounds are clear­ly struc­tured under dis­tinct head­ings.
• No new grounds beyond the Form unless Tri­bunal per­mis­sion is taken.

3. Doc­u­ments to Attach

• Cer­ti­fied copy of the order appealed against.
• Cer­ti­fied copy of the order of orig­i­nal author­i­ty (if appeal­ing against appel­late or revi­sion order).
• All relied upon doc­u­ments (clear, leg­i­ble, pag­i­nat­ed, indexed, tagged).
• Copy of autho­riza­tion let­ter (if filed by an autho­rized representative).
• Eng­lish trans­la­tion of doc­u­ments not orig­i­nal­ly in Eng­lish (cer­ti­fied translation).

4. Fil­ing and Presentation

• File the appeal online via the GSTAT Por­tal.
• Sub­mit required num­ber of copies as spec­i­fied by the Portal/system.
• Upload cer­ti­fied copy of the impugned order online.
• Pay pre­scribed fee under Rule 110(5).
• Obtain final acknowl­edg­ment gen­er­at­ed by GSTAT Portal.

5. Defect Rec­ti­fi­ca­tion (If Applicable)

• Rec­ti­fy defects with­in 7 work­ing days (or with­in 30 days if exten­sion allowed) if any defect is point­ed out.
• Refile cor­rect­ed doc­u­ments prompt­ly to avoid rejection.

6. Respon­dent and Cross-Objections

• Serve a copy of the appeal and rel­e­vant doc­u­ments to the respon­dent and the con­cerned Com­mis­sion­er.
• Be pre­pared for respon­dents to file: 
  • Replies (with­in one month of receipt).
  • Cross-objec­tions (where applicable).
• File a rejoin­der if nec­es­sary, after receiv­ing the respondent’s reply.

7. Gen­er­al Requirements

• Ver­i­fy and sign the appeal and doc­u­ments properly.
• Ensure all doc­u­ments and plead­ings are neat­ly typed, dou­ble-spaced, prop­er­ly pag­i­nat­ed, indexed, and tagged firm­ly.
• Main­tain clear copies and true attes­ta­tion by autho­rized per­sons if needed.
• Ensure prop­er autho­riza­tion (Pow­er of Attor­ney or Let­ter of Autho­riza­tion) is on file.

8. Key Reminders

• Joint appeals are not allowed (each aggriev­ed per­son must file separately).
• Fil­ing mul­ti­ple appeals if impugned order cov­ers mul­ti­ple orders-in-original.
• Ensure appeal com­plies with GSTAT rules for struc­ture, for­mat, and content.
• Review all sup­port­ing doc­u­ments for clar­i­ty and com­plete­ness before filing.