GST

Procedure of Filing an Appeal Before the GST Appellate Tribunal (GSTAT): A Complete Guide

I. Overview of Filing Procedure

An appeal before the GSTAT must be filed online through the GSTAT Por­tal using the pre­scribed Form, com­ply­ing with the rules and guide­lines spec­i­fied under the GSTAT pro­ce­dur­al rules.

The key steps and details to be includ­ed are out­lined below:


II. Content and Format of Appeal

1. Cause Title

  • The head­ing of every appeal must state:

In the Goods and Ser­vices Tax Appel­late Tribunal”.

  • It must also men­tion the pro­ceed­ings or the author­i­ty’s order being appealed against.

2. Paragraph Structure

  • Appeals must be divid­ed into con­sec­u­tive­ly num­bered para­graphs.
  • Each para­graph should deal with a sep­a­rate fact, alle­ga­tion, or point of law.

3. Party Details

  • At the begin­ning of the appeal, set out:
    • Full name
    • Parent­age
    • GST Iden­ti­fi­ca­tion Num­ber (GSTIN)
    • Descrip­tion (e.g., Tax­pay­er, Com­mis­sion­er, etc.)
    • Com­plete address
  • These details are pro­vid­ed once and are not repeat­ed in sub­se­quent proceedings.

4. Party Numbering

  • Par­ties must be num­bered consecutively.
  • In case of death dur­ing the appeal, legal heirs should be added using sub-num­bers (e.g., 2(a), 2(b)).

III. Filing Single or Multiple Appeals

1. Single Appeal Rule

  • One appeal is suf­fi­cient even if mul­ti­ple show cause notices, refund claims, or demands are addressed in the impugned order.

2. Exception

  • If the impugned order relates to mul­ti­ple orders-in-orig­i­nal, sep­a­rate appeals must be filed for each orig­i­nal order.
  • Sep­a­rate appeals must also be filed by each aggriev­ed per­son; joint appeals are not per­mit­ted.

IV. Presentation and Registration

1. Date of Presentation

  • The Reg­is­trar endors­es the date of pre­sen­ta­tion on each appeal filed manually.
  • The endorse­ment must be signed by the Reg­is­trar or the autho­rized officer.

2. Registration of Appeals

  • Upon admis­sion, appeals are num­bered and entered into the rel­e­vant register.

V. Contents of the Appeal Form

  • Grounds of appeal must be:
    • Con­cise
    • Divid­ed under dis­tinct heads
    • Num­bered consecutively
    • Typed in dou­ble spac­ing on A4-size paper.
  • Appeals must be paged, indexed, and firm­ly tagged with accom­pa­ny­ing documents.

VI. Accompanying Documents

Each Form of Appeal must be accom­pa­nied by:

  • Cer­ti­fied copy of the impugned order.
  • Copy of the orig­i­nal adju­di­cat­ing author­i­ty’s order (if under appeal/revision).
  • All relied upon doc­u­ments.

Note:

  • If direct­ed by the Com­mis­sion­er, an attest­ed copy is accept­able instead of a cer­ti­fied one.
  • Doc­u­ments must be clear, leg­i­ble, prop­er­ly pag­i­nat­ed, and indexed.

VII. Online Filing and Final Acknowledgement

  • A cer­ti­fied copy and pre­scribed fee must be sub­mit­ted online.
  • GSTAT Por­tal issues a final acknowl­edg­ment after suc­cess­ful filing.

VIII. Dealing with Defective Appeals

  • If defects are found dur­ing scrutiny:
    • Doc­u­ments are returned for rectification.
    • Rec­ti­fi­ca­tion must hap­pen with­in 7 work­ing days or a max­i­mum of 30 days if extended.
  • If defects remain unrectified: 
    • The appeal may be reject­ed after a hearing.

IX. Translation Requirements

  • Non-Eng­lish doc­u­ments must be filed with a cer­ti­fied Eng­lish trans­la­tion.
  • Pro­ceed­ings will not be list­ed for hear­ing until all doc­u­ments are avail­able in English.

X. Authorization Requirements

  • If an appeal is filed by an autho­rized representative: 
    • A true copy of the autho­riza­tion let­ter must accom­pa­ny the appeal.
  • The Reg­is­trar may request fur­ther ver­i­fi­ca­tion at any stage.

XI. Filing Interlocutory Applications

Inter­locu­to­ry Appli­ca­tions include:

  • Appli­ca­tions for stay, con­do­na­tion of delay, ear­ly hear­ing, rec­ti­fi­ca­tion, etc.
  • Must be in GSTAT Form-01 with:
    • Full sup­port­ing information
    • An affi­davit affirm­ing the facts.

XII. Post-Filing Procedures

1. Calling Records

  • After admit­ting an appeal, the Tri­bunal may call for orig­i­nal records from low­er authorities.

2. Filing Cross-Objections and Replies

  • Respon­dents can file:
    • Reply sub­mis­sions with­in one month of receipt.
    • Cross-objec­tions using the pre­scribed format.
  • Appli­cants may file a rejoin­der after respon­dents’ replies, with permission.

XIII. Other Procedural Matters

  • Ex-Parte Amend­ments: Minor cler­i­cal errors can be cor­rect­ed with­out notice before respon­dent appearance.
  • Fil­ing of Dam­aged Doc­u­ments: Spe­cial endorse­ment is required if a torn or dam­aged doc­u­ment is filed.
  • Addi­tion­al Grounds: New grounds not stat­ed in the orig­i­nal appeal can only be tak­en with Tribunal’s permission.
  • Rejec­tion or Amend­ment: The Reg­is­trar may reject appeals if pro­ce­dur­al defects are not cured.
  • Sep­a­rate Appeals: Each aggriev­ed per­son must file sep­a­rate­ly even if the order affects mul­ti­ple parties.
  • Doc­u­ment Endorse­ment: Copies must be served prompt­ly to the oppo­site par­ty and the Commissioner.

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