India has operationalised the long-awaited Goods and Services Tax Appellate Tribunal (GSTAT), with the government notifying the framework effective April 24, 2025. The move marks a major step in streamlining tax litigation under the GST regime. Under the new rules, all appeals and applications must be filed digitally via the official GSTAT portal.
The portal will support electronic submission of documents, case tracking, service of notices, and issuance of orders. The digitisation is aimed at reducing manual errors, paperwork, and delays, while bringing transparency and efficiency to the dispute resolution process.
The framework, laid out in 15 chapters, covers procedures from the admission of appeals to hearings and final orders. The Tribunal will allow hybrid hearings—either in person or through video conferencing—as approved by the Tribunal President.
Key features of GSTAT
Mandatory Online Filing: All appeals and supporting documents must be filed digitally.
Flexible Hearings: In-person or video conferencing options available with approval.
Priority for Urgent Cases: Appeals filed before noon will be listed the next working day; others by 3 PM may be listed with special permission.
Filing Requirements: Appeals must include GSTIN, certified order copies, and grounds for appeal. One appeal can cover multiple orders, but each party must file separately.
Time-bound Process: Respondents have one month to file replies; orders will be issued within 30 days of the final hearing.
Fees: ?5,000 for interlocutory applications or record inspection; ?5 per page for certified copies for non-parties. No fees for government entities.
Tribunal schedule & compliance
Tribunal benches will operate from 10:30 AM to 4:30 PM, with a lunch break from 1:30 PM to 2:30 PM. Offices will function on working days from 9:30 AM to 6:00 PM. Physical records will be preserved for five years and orders for 15 years. A daily cause list will be published online and on notice boards, prioritising final orders, clarifications, and admission matters.
Professional conduct and representation
Authorised representatives must carry formal documents and adhere to a dress code, relaxed during summer. Additional evidence can only be introduced with tribunal approval. Cross-examinations may be conducted via video conferencing.
Reducing backlogs
Officials say the GSTAT launch aims to clear long-pending appeals and reduce pressure on High Courts. The Tribunal also has powers to impose penalties for frivolous litigation, misuse of process, or failure to appear.
Industry speak
Abhishek A Rastogi, Founder of Rastogi Chambers, said: “From the taxpayer’s standpoint, one of the most critical aspects of the appellate framework is the procedure governing the institution of appeals. The integration of technology is a welcome development, particularly through the provision for online filing of appeals. However, certain procedural requirements within this digital framework warrant careful consideration. For instance, it is hoped that the requirement to mandatorily furnish a Goods and Services Tax Identification Number (GSTIN) will be applied with flexibility. In specific cases, such as where appeals pertain to personal liabilities imposed on individual employees, there may be no GSTIN associated with the appellant. Mandating the entry of a GSTIN in such scenarios could impede the filing process and, consequently, access to appellate remedies.”
He added: “Another practical challenge that may arise concerns the requirement to furnish a certified copy of the impugned order at the time of filing an appeal. In many instances, procuring a certified copy can lead to considerable delays, which may, in turn, hinder the taxpayer’s ability to file the appeal within the prescribed statutory timelines. In cases where applications are filed under the directions of the Commissioner, the submission of an attested copy of the order under challenge is deemed sufficient in lieu of a certified copy. A similar relaxation ought to be extended to taxpayers to mitigate procedural bottlenecks and ensure that the appellate process is not derailed due to administrative delays in obtaining certified copies.”
Sivakumar Ramjee, Executive Director – Indirect Tax, Nangia Andersen LLP, noted: “The rules also tighten the gate—only genuine cases, backed by a pre-deposit and a clear cause, will reach the Tribunal. This reduces frivolous filings and streamlines the docket for quicker outcomes. A structured and impartial selection process for members further enhances credibility and fairness. While GST compliance may never be ‘fun,’ GSTAT 2025 ensures that appealing your case is no longer a bureaucratic maze. In short, justice will be delivered faster, closer, and smarter. It’s the long-overdue facelift tax litigation needed—think less red tape, more resolve.”
Sandeep Sehgal, Partner – Tax, AKM Global, added: “The notification of the GST Appellate Tribunal (Procedure) Rules, 2025 marks a significant milestone in strengthening the institutional framework for the adjudication of indirect tax disputes in India. These Rules lay down a comprehensive and streamlined procedure for the functioning of the GST Appellate Tribunal (GSTAT), which is a critical cog in the GST dispute resolution mechanism. Notably, the Rules provide for e-filing and hybrid hearings, embracing digital transformation and enhancing accessibility for taxpayers and legal practitioners across the country. The procedures for discovery, inspection, and production of documents have also been clearly delineated, ensuring procedural clarity and transparency. Importantly, the Rules set out the powers, duties, and functions of the Appellate Tribunal, thereby codifying the authority and scope of the GSTAT’s operations. The procedural codification is expected to bring uniformity, reduce litigation timelines, and ensure faster resolution of disputes under GST law.”
Saurabh Agarwal, Tax Partner, EY, called it a step towards transparency: “The GST Appellate Tribunal is entering a new era of transparency, efficiency, and digitization with the implementation of the GSTAT (Procedure) Rules, 2025. From mandatory e-filing and hybrid hearings to defined timelines, the rules reflect a clear intent to streamline dispute resolution and reduce procedural delays. This is a major step forward in strengthening taxpayer confidence and modernizing India’s indirect tax litigation framework.”
Rajat Mohan, Senior Partner at AMRG & Associates, said: “The GST Appellate Tribunal (Procedure) Rules, 2025—though yet to be officially notified in the Gazette—serve as the final nail in the iron, bringing long-awaited procedural clarity to the functioning of India’s GST appellate mechanism. These Rules provide a comprehensive blueprint for the filing, management, and adjudication of appeals before the GST Appellate Tribunal. Once functional this codified regime is expected to transform GST litigation by enabling swift, uniform, and electronically facilitated appellate redressal.”
What’s next?
With the appellate mechanism now operational, businesses can begin filing appeals starting today. The effectiveness of GSTAT in reducing litigation and speeding up tax dispute resolution will now be closely watched.
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