GST- Central government takes another big step regarding GST. The government has notified the rules related to GST Tribunal (Procedure). The new rules provide for mandatory e-filing of applications and hearing in hybrid mode. The rules also provide that if the applicant’s application is complete in all respects, any urgent matter filed by the applicant before 12 noon will be listed before the Appellate Tribunal on the next working day.
In exceptional cases, with the specific permission of the Appellate Tribunal or the President, the application may be received after 12:00 noon but before 3:00 pm for listing on the next day. Benches of the GSTAT, the main body for adjudicating disputes relating to GST, will sit from 10:30 am to 01:30 pm and from 2:30 pm to 4:30 pm, subject to the order of the President.
According to the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, the administrative offices of the Appellate Tribunal will remain open on all working days from 9:30 am to 6 pm. In May last year, the government appointed Justice (Retd) Sanjay Kumar Mishra as the first chairperson of the GST Appellate Tribunal (GSTAT).
Mishra was the former Chief Justice of Jharkhand High Court and was selected by a committee headed by the Chief Justice of India. GSTAT is the appellate authority established under the Central Goods and Services Tax Act, 2017. It hears various appeals under the said Act and the respective State/UT GST Acts against the orders of the First Appellate Authority.
