Writ petitions dismissed as service of notice by e-mail upheld under transitional provisions linking CGST and pre-GST laws
Case Title: M/s. Computer Task Information Technology Services Pvt. Ltd. v. Assistant Commissioner of Customs and Central Tax, Malkajgiri GST Division & Ors.Court: High Court for the State of Telangana, HyderabadPetition Nos.: WP (C) Nos. 36631 & 36644 of 2024Judgment Date: 18 February 2025Category of Dispute: Service Tax – Validity of Service of Notice – Limitation – Applicability of CGST…
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The Appellate Tribunal possesses various powers and functions to ensure smooth judicial and administrative operations. It regulates time com
What are Goods and Services Tax Appellate Tribunal (GSTAT)
In exercise of the powers conferred by section 111 of the Central Goods and Services Tax Act, 2017, the Goods and Services Tax Appellate Tribunal hereby makes the following rules for regulating the procedure and functioning of the Goods and Services Tax Appellate Tribunal, namely:
Powers and Functions
The Appellate Tribunal possesses various powers and functions to ensure smooth judicial and administrative operations. It regulates time computation by excluding the starting day and holidays and mandates that orders be issued in the name of the President or Member, signed by authorised officers and sealed if issued physically. The Registrar is the custodian of records and is responsible for administration, filings, documentation and registry management. The Tribunal holds sittings at notified locations with standard hours, but may extend them as needed. It has inherent powers to ensure justice and can list urgent matters quickly, exempt rule compliance and extend deadlines. The President and Registrar can delegate their powers to designated officers and adjournments may be granted by the Bench or Registrar under special directions. The working calendar is decided annually and the official seal remains in the Registrar’s custody.
Institution of Appeals – Procedure
Filing of Appeals (Rule 18)
Appeals must be filed online in the prescribed Form on the GSTAT Portal.
Must include cause title, party details, numbered paragraphs and formatting requirements.
Single appeal allowed per order, even if multiple issues are covered.
Separate appeals are required for multiple appellants or multiple orders-in-original.
Date of Presentation (Rule 19)
Date endorsed by Registrar or authorised officer on the appeal form (for manual filings).
Contents & Format (Rule 20)
Grounds of appeal must be concise, typed in double spacing, signed, verified and properly indexed.
Accompanying Documents (Rule 21)
Certified copies of orders and relied-upon documents must be attached.
Online submissions generate an acknowledgement.
Registrar can return defective documents for rectification within 30 days.
Verification & Translation (Rules 22–23)
The authorised representative must sign and verify.
Non-English documents require agreed/certified English translations.
Scrutiny & Registration (Rules 24–25)
Registrar scrutinizes documents for defects and may reject or return them for rectification.
