CBIC introduces comprehensive rules for the GST Court of Appeal, ensuring uniformity, digital preparation and efficient resolution of appeals. | Photo credit: Zolnierek
The Central Board of Indirect and Customs Taxes (CBIC) has submitted rules for the GST Court of Appeal. These rules provide a comprehensive plan for the presentation, management and award of appeals to the quasi -public body.
“These rules will come into force on the date of publication in the Official Gazette (April 24, 2025),” said the notification. These are structured in 11 chapters, 70 rules and 4 prescribed forms. The framework guarantees uniformity, judicial discipline and digital preparation throughout the function of the court.
According to Rajat Mohan, main partner of AMRG & Associates, the rules establish clear procedures for 9 purposes. ToSe Include E-Filing of Appeals this AMPLICATIONS, AND AMPLICATIONS, AND AMPLICATIONS, AND AMPLICATIONS, AND AMPLICATIONS, of restoration, rules for the presentation of affidavits, evidence and additional documents, invocation and production of documents under the authority of the court, clothing codes and decorum for members and challenges, amendos of the errors of the court.
In addition, “the Internal Court Management of the Court will be governed by forms such as the request sheet (form GSTAT-02) and the records of the Diario de la Court (CDR-01 and CDR-02). This encoded regime is expected, and the electrical treatment by allowing the drafting of appeal,” said Mohan.
Last August, the Ministry of Finance issued a new notification on the constitution of the main and state banks of the GST Court of Appeal, adding circuits and locations. The notification given the effect of September 1, 2023.
This notification exceeded two previous notifications (one issued in September 2023 and others in December 2023) and has added a new ‘sitting/circuit’ column. Reitera that constitutes the main bank of the GSTAT in New Delhi. In addition, there will be 31 banks in states, 63 judicial members and 33 technical members for the center and the states together. Uttar Pradesh and Maharashtra (together with GOA) will have three banks each, while other larger states, such as Gujarat, Karnataka, Rajasthan and Tamil Nadu (along with Puducherry) will have two banks each.
The new notification says that the locations shown as ‘circuit’ will be operational in the way that the president can order, depending on the number of appeals presented by the suppliers in the breathed states/ jurisdiction. For example, Panaji, Potucherry, Aizawl, Agrasta and Kohima have been designated as circuits, along with Mumbai, Chennai and Kolkata as locations. In addition, the additional session associated with the bank will be operated by a judicial member and a technical member, he added. For example, Visakhapatnam, Rajkot, Hissar, Srinagar, Thiruvananthapuram, Thane, Chhatrapati Sambhajinar, Chandigarh, Coimbatore, Prayagraj and Agra will have sessions.
The Government has already appointed Sanjaya Kumar Mishra judge as president of GSTAT. The main bank will occupy issues related to interstate disputes, while banks in states will occupy all other problems, including rates. The injured parties can move to the high courses and the Supreme Court.
These courts imagine as specialized bodies to handle GST -related disputes, providing a timely and efficient resolution mechanism. However, several legal, administrative and constitutional challenges have contributed to the delay in their establishment. GST courts are essential to resolve tax matters because they provide an impartial, expert and efficient forum to address tax disputes. They play a crucial role to guarantee equity, responsibility and the rule of law in the tax administration. It is said that establishing 31 banks in all the main cities throughout the country will help resolve tax disputes and reduce tension in jurisdictional higher courts.
Posted on April 25, 2025
