Procedural Requirements
Detailed procedural guidelines and compliance requirements for GSTAT appeals and hearings
Essential Pre-Conditions
Pre-deposit Calculation
10% of disputed tax amount
Capped at ₹20 crore each CGST/SGST, ₹40 crore IGST
Must be deposited before filing appeal, not after
Time Limit Compliance
Taxpayer: 3 months, Department: 6 months
As per CGST Act provisions
Late filing requires sufficient cause explanation
Documentation Readiness
Copy of Order
Self-certified copy of the order (or certified copy from issuing authority)
Complete Case Record
All documents from original proceedings including show cause notice
Filing Process Timeline
Initial Filing
Submit appeal memorandum with all required documents through electronic filing system
Registry Scrutiny
GSTAT registry examines appeal for completeness and compliance with procedural requirements
Defect Notice (if any)
Registry issues defect notice for any non-compliance; appellant must rectify within 15 days
Registration & Listing
Appeal registered and listed for hearing before appropriate bench
Pre-Hearing Requirements
Notice Response
Acknowledge hearing notice within prescribed time
Written Submissions
File written arguments at least 3 days before hearing
Legal Representation
Authorized advocate must have proper enrollment
During Hearing
Oral Arguments
Present case systematically with legal references
Additional Evidence
Submit additional documents with tribunal permission
Questions & Clarifications
Respond to bench queries and provide clarifications
Hearing Etiquette & Best Practices
Professional Conduct:
- • Maintain court decorum
- • Address bench respectfully
- • Stick to time allotted
Presentation Tips:
- • Focus on key legal points
- • Cite relevant precedents
- • Provide clear documentation