The center notifies the rules of the GST Courts

In a move that would provide a significant reduction in the industry in judging indirect tax conflicts, the government informed the rules of the Tax Appeals Court of Commodities and Services (GSTAT) (procedure) that allow online deposits, hybrid sessions, and insert cases on an urgent basis.

According to the notice, the rules are valid as of April 24, 2025, and the GST Court of Appeals has already started. At present, it shows that users have already been registered, one defender has been registered and one of the electronic questionnaire was presented.

Now, all appeals, applications and documents must be provided digitally on the GSTAT portal, with electronic processing and notifications. Listen sessions can be personal or online, as the president of the court approved them.

She also laid strict time schedules and said that urgent calls from the back can be included on the next job day, and later work files can also be included by 3 pm with permission on the next job day.

The respondents will have to respond within one month, and the applicants can also provide Rejoinder within one month. The court will be issued within 30 days of the final session date, with the exception of the holidays.

The court will sit on all working days from 10:30 am to 30:30 pm and 2:30 pm to 4:30 pm, with possible extensions while the office will remain open from 9 am to 6:00 pm on working days.

The list of daily reasons will be published online and on the notification panels, and the priorities of requests for requests, clarifications and acceptance will be published.

GSTAT is the Appeals Authority under the Commodity and Services Tax Law, 2017 to hear the appeals in tax disputes against orders approved by the Appeal or Review authorities. Its main seat is located in New Delhi and has 31 seats throughout the country, with sessions in 44 different locations.

The center appointed Sanjaya Kumar Mishra as the first president of GSTAT in May 2024.

Experts welcomed the notification of the online deposit rules and aims to reduce the delay, which will help solve circles. Surab Agarawal, the tax partner, said the rules reflect a clear intention to simplify the resolution of conflict and reduce procedural delay. He said: “This is a big step forward in enhancing the confidence of taxpayers and modernizing the indirect tax litigation framework in India.”

Sandep Sejal, a partner-tax, said that the rules have set a comprehensive and uninterrupted procedure for the performance of GSTAT, which is a critical gears in the conflict resolution mechanism on goods and services tax. “With 15 organized chapters, the rules are separated from the institution’s procedures, admission to appeal, conducting listening sessions, electronic deposit, and getting rid of cases in a time -related and effective manner,” he pointed out.

Sivakumar Ramje, Nangia Andersen LLP, highlighted that regional seats throughout the states will ensure that justice is no longer a completely distant destination. He pointed out that “the taxpayer in Kevator does not need to wait for Delhi to hear him.”

Moreover, the rules also tighten the gate. He pointed out that only real cases, supported by deposits and a clear reason, will reach the court, adding that this reduces trivial deposits and simplifies the list to obtain faster results. The process of selecting an organization and fairness for members enhances credibility and fairness