The Committee for Resolution of Representations from Trade/Bar Associations, GSTAT, under the chairmanship of Hon’ble (Dr.) Justice Sanjaya Kumar Mishra, President GSTAT, has recommended several significant amendments to the GSTAT (Procedure) Rules, 2025. Key highlights from the Minutes dated 10-06-2026:
📌 Certified copies (Rule 2(f) & 21(1)): Definition widened — authentication can now be by “an officer” of the department (not just “the concerned” officer), or by the appellant/respondent themselves or their authorised representative. Where the order appealed against is already on the common portal, a certified copy need not accompany the appeal.
📌 Defect rectification (Rule 24): Overhauled — defect notices now via GSTAT portal, 15 working days to cure, extendable up to 45 days (from earlier 30), with personal hearing option before listing for rejection.
📌 Cause list (Rule 38): Shift from daily to weekly cause lists, published before the last working day of the previous week.
📌 Interlocutory applications (Rule 29): Scope expanded to include “restoration or other interim prayers”; adjournment requests won’t need a formal IA.
📌 Verification note in APL-05 (Rule 22): New mandatory verification statement by appellant with advocate/tax professional identification — adopted by 5-1 vote, Chennai Bench dissenting.
📌 Translation requirement (Rule 23): Bench given discretion to relax English-translation requirement; Sub-rule (2) recommended for omission.
📌 Rules 26, 36, 37, 39, 119: Minor language corrections, extended timelines for respondent replies, and a proposal for nil fee on rectification applications under Section 112(10) of the CGST Act.
These are recommendations of the Committee, subject to final approval/notification. Practitioners should watch for the formal amendment notification before relying on the revised provisions.
Full Minutes attached for reference.
Shared purely for academic and knowledge-sharing purposes. Does not constitute professional advice.
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