Interlocutory Applications Before GSTAT
Understanding when and how to file miscellaneous applications using GSTAT FORM-01
Interlocutory applications are miscellaneous applications filed before GSTAT for obtaining interim relief or procedural orders during the pendency of the main appeal. These applications address issues that arise before the final disposal of the appeal.
Common Uses:
- Seeking stay of recovery during appeal pendency
- Filing additional evidence or documents
- Correcting errors in orders or documents
- Condonation of delay in filing
These applications require immediate attention and are typically decided on priority
Stay of Demand/Recovery
Application to stay recovery proceedings pending disposal of appeal
Timeline:
Urgent - file immediately
Key Points:
Must demonstrate prima facie case, balance of convenience, and irreparable injury
Stay of Coercive Action
Restraining department from taking coercive measures (attachment, arrest, etc.)
Timeline:
Immediate filing required
Key Points:
Strong grounds needed; show harassment or improper coercive measures
Interim Relief Pending Appeal
Any temporary relief required before final disposal of main appeal
Timeline:
File with main appeal or immediately after
Key Points:
Balance of convenience, irreparable harm, prima facie case required
Important but not requiring immediate hearing; scheduled based on availability
Additional Documents/Evidence
Application to file additional evidence not submitted earlier
Timeline:
Before hearing date
Key Points:
Explain reasons for not filing earlier; relevance to case
Rectification of Mistakes
Correction of clerical or arithmetical errors in order
Timeline:
Within reasonable time of order
Key Points:
Limited to apparent errors; not for review of merits
Condonation of Delay
Seeking forgiveness for delayed filing of appeal or application
Timeline:
With delayed appeal/application
Key Points:
Sufficient cause required; delay must be explained day-by-day
Administrative or procedural applications; usually decided without detailed hearing
Inspection of Records
Request to inspect case files maintained by tribunal registry
Timeline:
Anytime during pendency
Key Points:
Valid reason for inspection; schedule appointment with registry
Draft Application
Clearly state the relief sought, grounds, and legal basis. Attach supporting documents.
Pay Filing Fee
Pay ₹5,000 filing fee through GSTAT portal online payment gateway.
E-File Application
Login to GSTAT portal, select FORM-01, fill details, upload documents, and submit.
Serve Notice
Opposite party must be served notice (usually done by tribunal registry).
Attend Hearing
Appear on scheduled date. Urgent matters may be heard on priority.
Tribunal Order
GSTAT passes order granting/rejecting relief. Order is communicated to parties.
Filing Fee
₹5,000
Per application
Pre-Deposit
NIL
No additional deposit
Professional Fees
Varies
CA/Advocate charges
Universal form for all miscellaneous applications before GSTAT
- File stay applications immediately after filing main appeal
- Provide strong legal grounds with case law support
- Demonstrate financial hardship from recovery
- Be prepared for conditional stay orders