The Ministry of Finance has notified the GST Appellate Tribunal (Procedure) Rules, 2025 to make the Goods and Services Tax Appellate Tribunal (GSTAT) functional. These rules make it mandatory to file all appeals online through the GSTAT portal, along with a certified copy of the original order. The rules also lay down procedures for submitting affidavits, summoning documents, examining witnesses, and seeking additional evidence with the tribunal’s permission. Hearings will be public by default and conducted in hybrid mode, allowing both physical and virtual participation. The notification states that the rules come into effect from April 24, 2025, and the GSTAT portal has already gone live. 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, as per a report.
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