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.