The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 establish the framework for the functioning of the GST Appellate Tribunal (GSTAT), which adjudicates appeals under the GST law. These rules, effective from January 1, 2025, delineate the appointment process, powers, and procedures of the Tribunal.
⚖️ Key Provisions of the Procedure Rules
1. Scope and Applicability
The rules apply to the President, Judicial Members, Technical Members (Centre and State) of both the Principal and State Benches of the GSTAT.
2. Definitions
- Act: Refers to the Central Goods and Services Tax Act, 2017.
- Member: Includes Judicial Members and Technical Members (Centre and State).
- Tribunal: Denotes the GST Appellate Tribunal constituted under Section 109 of the Act.
3. Appointment of President and Members
The Central Government, in consultation with the Chief Justice of India or a nominee, appoints the President and Members. A Search-cum-Selection Committee is constituted under Section 110(4) of the Act to recommend suitable candidates.
4. Medical Fitness Requirement
Candidates appointed as Technical Members (State) must be declared medically fit by an authority specified by the respective State Government.
5. Retirement from Parent Service
Upon appointment as President or Member of the Tribunal, individuals are required to retire from their parent service.
📝 Procedural Aspects
- Filing Appeals: Appeals to the Tribunal must be filed electronically using the prescribed form, accompanied by relevant documents.
- Acknowledgment: Upon submission, a provisional acknowledgment is issued, marking the official date of filing the appeal.
- Powers of the Tribunal: The Tribunal possesses powers akin to those of a civil court, including summoning individuals, requiring document production, and receiving evidence on affidavits.
📌 Current Status of GSTAT
As of April 2025, the operationalization of the GST Appellate Tribunal is underway. While the Principal Bench has been constituted, several State Benches are pending due to delays in appointments and infrastructure allocation. The Tribunal is expected to become fully functional by mid-2025.
📚 Additional Resources
- CBIC Circular No. 248/05/2025-GST
