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

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