GST tribunal rules announced for faster hearings

New Delhi

The Indian government has announced new rules for the Goods and Services Tax Appellate Tribunal (GSTAT), making e-filing of appeals mandatory and allowing hybrid hearings. These steps aim to speed up the resolution of tax-related disputes and make the process more accessible for taxpayers across the country.

Under the new Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, urgent applications filed before 12:00 noon will be listed the next working day, if all documents are complete. In special cases, applications submitted by 3:00 pm may also be considered with special approval.

GSTAT benches will operate in two sessions daily—10:30 am to 1:30 pm and 2:30 pm to 4:30 pm—while administrative offices will be open from 9:30 am to 6:00 pm on all working days. Justice (Retd) Sanjaya Kumar Mishra, former Chief Justice of Jharkhand High Court, has been appointed as GSTAT’s first President.

The tribunal, formed under the GST Act of 2017, includes a Principal Bench in New Delhi and 31 State Benches nationwide. It will help reduce the burden on higher courts and provide timely justice in tax matters.

Experts said the new rules, with 11 chapters and 70 rules, offer clarity and structure. The four forms—GSTAT-01, GSTAT-02, CDR-01, and CDR-02—will manage appeals and court records. Analysts agree this move will increase transparency, reduce litigation time, and strengthen trust in India’s GST framework, marking a major shift towards modern, efficient tax dispute resolution.